Published on 01 Jun 97
by "THE TAX SPECIALIST" JOURNAL ARTICLE
The author poses the question of whether revenue legislation generally has been so mauled over the years by courts, parliaments, tax gatherers, practitioners and taxpayers that a return to simplicity is impossible. The article is in parts. Part 1 in on certainty, Part 2 on concepts, harmonisation and exigibility
Current at 19 November 2004
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