The Leading cases : business taxation
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書誌事項
The Leading cases : business taxation
Longman, c1991
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注記
Selection of cases from Tax case analysis
Includes index
内容説明・目次
内容説明
This case reference work offers commentary and analysis on the major business tax cases since 1982. Each case has been analyzed by the editor, who highlights any subsequent legislation that may affect the judgment. For each case there are details on the facts of the case, the judgment, an expert analysis, subsequent developments in the law and cross references with other relevant cases.
目次
- Administration
- artificial transactions in land
- assessment
- banking
- capital allowances
- capital duty
- capital transfer tax
- corporation tax - group relief, deduction in computing trading profits
- development land tax
- double taxation relief - advance corporation tax, Canada, Jersey, USA
- Hong Kong
- income tax
- judicial review
- Malaysia
- PAYE
- partnership
- petroleum revenue tax
- Singapore
- stamp duty
- stock relief
- tax avoidance
- trade.
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