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Income tax law in the Commonwealth Caribbean

By:

Denbow, Claude H

Material type: Text

TextPublication details: Butterworths LondonGB 1997Description: xxxiii, 215 pAction note:

3/7/00 M2LMGR

Summary: 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.

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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.

3/7/00 M2LMGR

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