00676nam a2200121Ia 450000500170000008000180001710000220003524500490005726000330010630000190013952003770015858300190053520260716043233.0  a11.01.02 D391  aDenbow, Claude H.  aIncome tax law in the Commonwealth Caribbean  bButterworthsaLondonGBc1997  axxxiii, 215 p.  aEncompasses 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.  c3/7/00kM2LMGR