Overview

This text examines the development of tax legislation from a comparative law perspective. Based on the experience of the IMF Legal Department in assisting many developing and transition countries to draft tax legislation, it comprises contributions by tax experts from around the world. This guide aims to identify the legal issues that arise in the drafting of tax laws and to examine the various solutions which have been devised in national legislation. A comparative tax law bibliography and a bibliography of the national tax laws of IMF member countries are included in appendix. Its practical nature and the general scope of its discussion should make it a valuable tool not only for officials in developing and transition countries and their advisors, but also for students, academics and practitioners with an interest in comparative tax law.

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