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. Comparative tax law although the details of tax law are literally endless differing not only from jurisdiction to jurisdiction but from day to day shared structures and currents exist across tax systems that can be learned and understood with relative ease this book focuses on these essential patterns. This book provides an introduction to the core common knowledge that any well informed tax lawyer should have about comparative tax law in our times it highlights basic structural differences in tax law across countries both on a general level and for specific taxes in principle it covers all taxes and tax procedure particular emphasis is given to interpretation of tax laws and anti . In the field of comparative vat law little is written about theory and methodology the most well known text book in comparative tax law in general is thourony comparative tax law thuronyi
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