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Income tax law in the Commonwealth Caribbean

Denbow, Claude H.

Income tax law in the Commonwealth Caribbean - LondonGB Butterworths 1997 - xxxiii, 215 p.

Encompasses the historical background of the law in Commonwealth Caribbean countries; the concept and computation of income; the construction and scope of the taxing statutes; the incidence of the tax; powers of the Revenue vis a is the taxpayer; the taxpayer's rights of objection and appeal; and, the role of the courts for recourse by both the taxpayer and the Revenue.

11.01.02 D391










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