IBFD’s International Tax Glossary has traditionally been regarded as an authoritative resource for defining tax and tax-related terms by its many users from all over the world.
The objective of this book is to provide practitioners with a practical guide to understanding complex or unusual terms and concepts, while giving researchers more detailed guidance on the principles and theoretical aspects.
The Present Publication is the 5th Edition of the book, edited by Barry Larking, with the following noteworthy features:
· Aim of this book is to provide a comprehensive and up-to-date list of terms and expressions together with accurate and concise explanation. In providing explanations a specific emphasis has been given in understanding in what the term means or how they are used and writing a mini-treatise on a particular legal rule.
· [Adding Practicality Value to Users] This book contains cross-references to key bibliographical sources for further research, as well as, specific country references to indicate where a term or concept has a particular affinity to one or more countries.
· [Appendix I] International organizations, treaties and tax-related bodies, has been extensively revised and wherever possible, Internet address have been added so as to aid further research.
· [Appendix II] The presentation of business entities have also been improved by listing these in one place. Also, the coverage has now been extended to some 40 countries, in particular OECD Member countries.