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Income Tax law in the Commonwealth Caribbean, 2nd edition

Income Tax law in the Commonwealth Caribbean, 2nd edition

  • Author:
  • Publisher: Bloomsbury Professional (formerly Tottel Publishing)
  • ISBN: 9781780433370
  • Published In: September 2013
  • Format: Paperback
  • Jurisdiction: Caribbean, Commonwealth ? Disclaimer:
    Countri(es) stated herein are used as reference only
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  • Description 
  • Contents 

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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.

  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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