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Davies: Principles of Tax Law. 3rd ed.

Davies: Principles of Tax Law. 3rd ed.

・ISBN 978-0-421-57090-0 paper

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著者・編者Morse, G. K. / Williams, D. W. et al.,
出版社(Sweet & Maxwell, UK)
出版年月1996
ページ数491 pp.
言語ENG
ニュース番号<424-824>

解説

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.