East African community tax harmonisation : a critical assessment of its viability for income tax laws / Anatole Nahayo.

Format:

Book

Author/Creator:

Nahayo, Anatole, author.

Series:

TGCL research series ; 3.

TGCL research series

Language:

English

Subjects (All):

Income tax--Law and legislation--Africa, East--International unification.

Income tax.

Income tax--Law and legislation--European Union countries--International unification.

Income tax--Law and legislation--United States--International unification.

Income tax--Law and legislation--International unification.

Income tax--Law and legislation.

United States.

European Union countries.

Africa, East.

Physical Description:

xx, 342 pages ; 26 cm.

Distribution:

Köln : Rüdiger Köppe Publishers.

Other Title:

East African community tax harmonization

Critical assessment of its viability for income tax laws

Place of Publication:

Dar es Salaam : Dar es Salaam University Press, 2014.

Contents:

Theories of income tax harmonisation in common market frameworks

Income tax harmonisation : the experiences of the former East African common markets, the EU and the US

Income tax laws of the EAC partner states : a comparative overview

Impact of the income tax laws of the EAC PSs on the common market

Towards (a) harmonised income tax system(s) in the EAC common market : the current state of play

Summary of issues, conclusions and recommendations.

Notes:

At head of series statement: Tanzanian-German Centre for Eastern African Legal Studies (TGCL).

Based on the author's dissertation (doctoral--University of Dar es Salaam, 2014).

Includes bibliographical references.

Other Edition:

Based on: 9783896456434 Nahayo, Anatole. Dar es Salaam Univ. Press Köln Köppe 2014

ISBN:

9789976605815

9976605811

9783896456434

3896456431

OCLC:

913199133

Publisher Number:

9789976605815