書誌事項

Principles of tax law

by F.R. Davies

Sweet & Maxwell, 1996

3rd ed. / by David W. Williams, Geoffrey K. Morse and David Salter

  • : pbk

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注記

1st ed.: Introduction to revenue law / by F. R. Davies

2nd ed.: / by F. R. Davies, David Williams and Geoffrey Morse

Includes index

内容説明・目次

内容説明

The third edition of this established revenue text makes tax law understandable by demystifying the jargon. It concentrates on explaining the various principles underlying the major taxes, as well as offering an insight into how tax law has developed and is applied. There have been major changes to all the taxes covered since the publication of the previous edition ten years ago. This edition explains the principles of general application rather than detailed subject specific provisions.

目次

  • Introduction to tax law
  • income tax
  • corporation tax
  • capital gains tax
  • inheritance tax
  • value added tax
  • foreign dimensions.

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