商品簡介
Most of the contributors are tax legal drafting specialists that the International Monetary Fund has been using in its technical assistance projects, and the 11 papers are based on presentations at the early 2014 conference "Current Tax Issues for Developing Countries," held in Washington, DC. They cover income tax corporate tax, international coordination, value added tax, and anti-money laundering. Among specific topics are a supplemental expenditure tax, allowances for corporate equity, designing anti-base-erosion rules for developing countries, exchange of information in developing countries, the value added tax and customs treatment of the mining industry in sub-Saharan Africa, and using anti-money laundering measures to improve tax compliance. Annotation c2016 Ringgold, Inc., Portland, OR (protoview.com)
