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  <titleInfo>
    <title>Income tax law in the Commonwealth Caribbean</title>
  </titleInfo>
  <name type="personal">
    <namePart>Denbow, Claude H.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">LondonGB</placeTerm>
    </place>
    <publisher>Butterworths</publisher>
    <dateIssued>1997</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <physicalDescription>
    <extent>xxxiii, 215 p.</extent>
  </physicalDescription>
  <abstract>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.</abstract>
  <note>3/7/00 M2LMGR</note>
  <classification authority="udc">11.01.02 D391</classification>
  <recordInfo/>
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