Legal Interpretation of Tax Law : Chapter 8

Tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. This practical new guide is the first to provide a comparative approach to help you understand tax law interpretation in economies engaged in cross-border investment on a global level. It covers 11 jurisdictions, each of which is written by a leading expert in the area (Carlo Garbarino for Italy). The countries range from those with longstanding common law and civil law, to emerging economies and transitional economies shifting from socialist to market systems. You'll find a comprehensive interpretation of the law in the areas of VAT and GST or other general sales tax, along with corporate income taxes