This book explains and compares the income tax provisions of six countries, three develped countries, viz. the U.K., the U.S., and Australia and three developing countires, namely Malaysia, Pakistan and India. The book will be useful for a cross-section of readers including researchers, teachers and students of economics, commerce, law and management. The critical analysis of the income tax systems of six countries would also be beneficial for policy makers, corporate executives, legislators and tax consultants.
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