Tax design issues worldwide

About this book

Here's a practical new book about the issues that tax lawyers often face in dealing with other countries' tax systems or in confronting tax policy proposals in their own countries. This book discusses current issues in tax design, primarily for corporate income tax, but also dealing with VAT, natural resource taxation, and individual income tax. The contributors, several of them current and former IMF and OECD officials, are primarily tax legal drafting experts that the IMF has been using in its technical assistance projects.