Introduction To Commonwealth Income Tax Law And Practice

Author : Claude H. Denbow
Publisher : Bloomsbury Publishing
ISBN 13 : 1780433379
Total Pages : 261 pages
Book Rating : 4.7/5 (84 download)

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Download or read book Income Tax Law in the Commonwealth Caribbean written by Claude H. Denbow and published by Bloomsbury Publishing. This book was released on 2013 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: Income Tax Law in the Commonwealth Caribbean provides comprehensive discussion of the fundamental principles of income tax law as they apply to taxing statutes in the Commonwealth Caribbean. It includes treatment of the leading decisions of the West Indian Courts and Tribunals on income tax matters, as well as relevant decisions of the English, Australian and Canadian Courts. It also highlights the differences between the law in various Commonwealth Caribbean countries and refers to points of difference with English Law. The following areas are given particular emphasis- Statutory Construction; Anti-Avoidance; Withholding Tax; Exempt Income; Judicial Review of Tax Assessments; and the Capital/Income Dichotomy. Contents includes- The Historical Background; The construction and scope of taxing statutes; Income from trade, profession and vocation; Computation of income from trade or profession; Income from office or employment; Computation of income from office or employment; Withholding tax and transfer payments; Notional income and anti-avoidance legislation; Close companies and corporation tax issues; Revenue powers of inquiry; Revenue powers of assessment and collection; Objections and appeals; Exempt Income; Appendices. Previous edition ISBN- 9781845926205