Special taxpayers and incentive schemes
The tax law contains special rules for taxing certain kinds of taxpayers due to their particular characteristics or status. It also contains several tax expenditure programs designed to encourage particular kinds of activities. This chapter examines the way in which the tax law deals with certain sp...
| Main Authors: | , , , , |
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| Other Authors: | |
| Format: | Book Chapter |
| Published: |
CCH
2014
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| Online Access: | http://hdl.handle.net/20.500.11937/44717 |