Tax Administration - 9781485101413
Tax Administration
Description
Showing how areas of law interrelate and noting best international practice, the authors of Tax administration (2nd edition) set out the rules of tax collection in a well-structured and theoretically sound way. The book provides tax practitioners with clear and authoritative guidance on aspects such as the registration and submission of tax returns, assessments, requests for information, penalties and interest, privilege, reportable arrangements, dispute resolution, advance tax rulings and remedies. All chapters have been extensively updated, with the author thoroughly unpacking the chapters on information gathering and dispute resolution. The 2nd edition has been updated to include all legislation since the 1st edition was published in 2010, and in particular includes the Tax administration laws amendment act 2014 promulgated on 20 January 2015.
