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Davies: Principles of Tax Law.

Davies: Principles of Tax Law. 7th ed. Davies 税法原理 第7版

・ISBN 978-0-414-02300-0 paper

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著者・編者Williams, David W. / Morse, G.,
出版社(Sweet & Maxwell, UK)
出版年月2012
ページ数529 pp.
言語ENG
ニュース番号<602-981>

解説

Davies: Principles of Tax Law presents the principles underlying the 5 major taxes (income tax, corporation tax, capital gains tax, inheritance tax and VAT) and analyses how each tax operates. The authors explain, as simply as possible, how the UK tax system works by discussing major pieces of legislation and relevant case law encouraging students to look at the subject as a whole and to gain an overall picture of the system in order to fully grasp the principles of tax law.