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This book is intended as a reference book for tax law and EC law pratitioners, tax administrators, academics, the judiciary and tax or Community law policy makers. The book offers a systematic survey ...

Although all Japanese tax law is statutory in origin, actual sources of tax law encompass not only national legislation but also substantive and procedural guidelines established by the Cabinet and mi...

The 2008 Cumulative Supplement" contains information on the following new developments: The Pension Protection Act including the temporary rules pertaining to the exclusion from gross income for certa...