Income Tax law in the Commonwealth Caribbean, 2nd edition

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Income Tax law in the Commonwealth Caribbean, 2nd edition

By Claude Denbow
Bloomsbury Professional (formerly Tottel Publishing) September 2013

Specifications

ISBN-13
9781780433370
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
September 2013
Format
Paperback
Jurisdiction
Caribbean, Commonwealth ? Countri(es) for reference only

Details

Income Tax Law in the Commonwealth Caribbean provides comprehensive discussion of the fundamental principles of income tax law as they apply to taxing statutes in the Commonwealth Caribbean. It includes treatment of the leading decisions of the West Indian Courts and Tribunals on income tax matters, as well as relevant decisions of the English, Australian and Canadian Courts. It also highlights the differences between the law in various Commonwealth Caribbean countries and refers to points of difference with English Law.

The new edition will be published at a time when the governments of the Caribbean have considerable and are focusing on revenue collection. As such the following areas are given particular emphasis: Statutory Construction; Anti-Avoidance; Withholding Tax; Exempt Income; Judicial Review of Tax Assessments; and the Capital/Income Dichotomy.

Table of Contents

  1. The Historical Background;
  2. The construction and scope of taxing statutes;
  3. Income from trade, profession and vocation;
  4. Computation of income from trade or profession;
  5. Income from office or employment;
  6. Computation of income from office or employment;
  7. Withholding tax and transfer payments;
  8. Notional income and anti-avoidance legislation;
  9. Close companies and corporation tax issues;
  10. Revenue powers of inquiry;
  11. Revenue powers of assessment and collection;
  12. Objections and appeals;
  13. Exempt Income;
  14. Appendices.
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