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Items
Details
Author
Title
Comparative tax law / Victor Thuronyi.
Published
The Hague ; New York : Kluwer Law International, [2003]
Copyright
©2003
Call Number
K4460 .T48 2003
Former Call Number
Comp 975 T58 2003
ISBN
9041199233 (alk. paper)
Description
xix, 373 pages ; 25 cm
System Control No.
(OCoLC)123124232
Bibliography, etc. Note
Includes bibliographical references (pages [353]-358) and index.
Record Appears in
Table of Contents
Biographical Note
Preface
Acknowledgments
Abbreviations
Ch. 1
The Comparative Approach
1
Ch. 2
Overview
15
Ch. 3
Tax and Taxes
45
Ch. 4
The Legal Context
60
Ch. 5
Interpretation of Tax Law and Anti-Avoidance Rules
133
Ch. 6
Tax Administration and Procedure
206
Ch. 7
Income Tax
231
Ch. 8
Value Added Tax
305
Ch. 9
Other Taxes
328
App. 1
Research Tools for Comparative Tax Law
339
App. 2
General Anti-Avoidance Rules
344
App. 3: Bibliography
353
Index
359