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.