Comparative Tax Law, now presented in an updated new edition, focuses on the essential patterns of tax law in different jurisdictions across the globe. Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day changes in the working of the system—structures and patterns exist across tax systems that can be understood with relative ease. Considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the author’s clear identification of the fundamental structures and also the underlying patterns that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.
