Back Matter

Back Matter

Victor Thuronyi
Published Date:
August 1996
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Table of Tax Laws Cited
Country and Regional Abbreviations
AustraliaAUSMacedonia, former
AustriaAUTYugoslav Rep. ofMKD
CanadaCANNew ZealandNZL
ColombiaCOLPapua New GuineaPNG
Cote d’lvoireCIVPeruPER
Czech RepublicCZEPhilippinesPHL
Dominican RepublicDOMRomaniaROM
EstoniaESTSierra LeoneSLE
FranceERASlovak RepublicSVK
GuineaGINSouth AfricaZAF
Hong KongHKGSpainESP
ItalyITAUnited KingdomGBR
JapanJPNUnited StatesUSA
Tax Laws

SBTLigj nr. 7679 Për tatimin mbi biznesin e vogël (Law on Small Business Tax), of Mar. 3, 1993; reprinted in The Albania Law Report (Albal SH, P.K. Tirana), Compilation of Legal Acts of Albania as amended, at 49, Oct. 1995 [in Albanian] [English trans.].

APF1Pricedimiento para la Aplicación, Percepción y Fiscalización de Impuestos (Procedures for the Application, Collection and Inspection of Taxes), Ley No 11.683, B.O. Dec. 11,1978 (as amended to 1991 by Law No 23.905, B.O. Feb. 18, 1991); reprinted in 1 Legislación Impositiva 1991, at 1, La Ley [in Spanish].
IVAImpuesto al Valor Agregado (Value Added Tax), No 23.349, B.O. Aug. 25, 1986 (as amended by No 23.905, B.O.Feb. 18, 1991) id. at 383.
IAImpuesto sobre los Activos (Tax on Assets), No 23,905, B.O. Dec. 18, 1990 (as amended by Ley No 23.905, B.O. Feb. 18,1991) Id. at 279; also [English translation] reprinted in TLW at 44 (as amended to Sept. 1993).

ITAAIncome Tax Assessment Act 1936; reprinted in 1A and 1B Australian Income Tax Legislation (as amended to June 30, 1992) (CCH Australia Limited 1992).
CTOCrimes (Taxation Offences) Act 1980; id. at 72,003.

UStGUmsatzsteuergesetz 1972 (Turnover Tax Law), BGBI 1972/ 223; reprinted in Kodex des Österreichischen Rechts: Steurrecht (Christoph Ritz ed., 16th ed., LINDE VERLAG WIEN 1993) (as amended to 1993) [in German] [as of Jan. 1, 1995, UStG 1994, BGBl 663].
BAOBundesabgabenordnung (Federal Fiscal Code), BGBl 1961/ 194; Id.

CIRCode des Impôts sur les Revenus (Income Tax Code); reprinted in Code des Impôts sur les Revenus 1992 (Ministère des Finances, Administration des Contributions Directes 1992) (as amended to July 1992) [in French] and 4 TLW [English trans.].

IRPEImpuesto a la Renta Presunta de Empresas (Tax on Presumptive Income of Businesses), Ley No 843 of May 20, 1986; reprinted in 1 Recoptlación Tributaria al 31 de diciembre de 1992, at 163 (Dirección General de Impuestos Internos 1993) (as amended to Dec. 31, 1992) [in Spanish].

CTNLei No 5.172 Código Tributário Nacional (National Tax Code) of Oct, 25, 1966; reprinted in Editora Saraiva, Código Tributário Nacional, at 21 (1990) [in Portuguese].

VATZakon za Danak varkhu Dobavenata Stoynost (Law on Value Added Tax), Official Gazette, No 90 of 1993; reprinted in Danachno Oblagane za 1994 Godina 202 (IK “Trud i Pravo” 1995) [in Bulgarian], and [English trans.] from 168 Hours British Broadcasting News (BBN), vol. 3, No 46 and 47, Nov. 15-21 and 22-28, 1993.

ITAIncome Tax Act, R.S.C. 1985; reprinted in H. Stikeman, Stikeman Income Tax Act, Annotated (23rd ed., Carswell Thomson Professional Publishing 1994) (as amended to July 31, 1994).
GSTGoods and Services Tax provisions contained in the Excise Tax Act, R.S.C 1985; reprinted in The Practitioner’s Goods and Services Tax, Annotated (David M. Sherman, ed., 4th ed., Carswell Thomson Professional Publishing 1994) (as amended to Aug. 15, 1994).

CTDecreto Ley No 830 sobre Código Tributario (Tax Code) D.O. del 31 de diciembre de 31974 y actualizado hasta el 31 de julio de 1994; reprinted in Textos Legates, Servicio de Impuestos Internos, at 331, Arrayan ed. (1995) [in Spanish],
IRDecreto Ley No 824 de Impuesto a la Renta (Income Tax), D.O, del 31 de diciembre de 1974 y actualizado hasta el 4 de febrero de 1995; Id. at 9.
IHADDecreto Ley No 16.271, de Impuesto a las Herencias, Asignaciones y Donaciones (Inheritance and Gift Tax Law) D.O. del 10 de julio de 1965 y actualizado hasta el 31 de diciembre de 1994; Id. at 571.

VATProvisional Regulations of the People’s Republic of China on Value-Added Tax, enacted by the State Council on Dec. 13, 1993; reprinted in National Taxation Bureau, Foreign Taxation Administration Department, A Collection of Tax Laws and Regulations of the People’s Republic of China, at 102 (State Statistical Bureau 1994) [in Chinese, with English trans.].
LTProvisional Regulations of the People’s Republic of China on Land Appreciation Tax, enacted by the State Council on Dec. 13. 1993; Id. at 224.
TAThe Law of the People’s Republic of China Concerning the Administration of Tax Collection, enacted by the Standing Committee, National People’s Congress on Sept. 4, 1992; Id. at 236.

ETEstatuto Triburario (Taxation Stature), Decreto No 624 (del 30 de marzo de 1989); reprinted in Rodrigo Monsalve T, Impuestos 1991 (renta, ventas e indirectos), at 51 (Centre Inreramericano Juridico-Financieto 1991) (as amended to 1991) [in Spanish],
Cote d’lvoire

CGICode Général des Impôts 1981 (General Tax Code); reprinted in Republique de Cote d’lvoire, Code General des Impôts (Impr. Nationale 1981) (as amended to Dec. 31, 1980) [in French].
Czech Republic

IHTZákon No 357 Ceské národní rady o dani dedické, dani darovací a dani z prevodu nemovitostí (Law on Inheritance Tax, Gift Tax, and Real Estate Transfer Tax); reprinted in Sbírka zákonu, at 1993 (July 7, 1992) [in Czech].
Zákon No 322 kterým se mení a doplnuje zákon Ceské národní rady c N 357/1992 Sb., o dani dedické, dani darovací a dani 2 prevodu nemovitostí, ve znení zákona Ceske národní rady c No 18/1993 Sb. (Amendments to Law No 357 on Inheritance Tax, Gift Tax, and Real Estate Transfer Tax); reprinted in Sbírka zákonu, at 1753 (Dec. 30, 1993).
Zákon kterým se doplnuje zakon Ceské národni rady c No 357/1992 Sb., o dani dedické, dani darovací a dani z prevodu nemovitostí, ve znení zákona Ceské národní rady c No 18/1993 Sb. zákona c 322/1993 Sb. zákona c 42/ 1994 Sb, zákona c 85/1994 Sb. (Amendments to Law No 357 on Inheritance Tax, Gift Tax, and Real Estate Transfer Tax); reprinted in Sbirka zákonu, at 1162 (July 8, 19941.

INHArve- og gaveafgiftsloven (Act on Inheritance and Gift Tax) Lovbekendtgørelse nr. 62 af 6. februar 1987 om afgift af arv og gave; reprinted in Danske Skattelove 1990/1991 med henvisninger (Peter Tamoj ed., A/S/ Skattekartoteket Informationskontor 1990) (as amended through July 1990) [in Danish]. Also reprinted in 9 TLW, ar 89 (as amended to Nov, 1988) [English trans.].
Dominican Republic

CTCódigo Tributario de la República Dominicana (Tax Code of the Dominican Republic); reprinted in Código Tributario de la República Dominicana (1992), Government Publisher [in Spanish] translated in 9 TLW (as amended to Nov, 1993) [English trans.].

CTCódigo Tributario, Ley No 55 of June 13, 1994; reprinted in Corporación de Estudios y Publicaciones, Código Tributario [in Spanish],

LOTLaw on Taxation, RT i 1994, 1,5; reprinted in Estonian Taxes 5 (Piret Joalaid ed., Marje Einre trans., AS Vaba Maa 1994) (as amended to Mar. 16, 1994) [English trans.].
ITIncome Tax Law, RT 1 1993, 79, 1184; Id. at 26.
VATLaw on Value Added Tax, RT 1 1993, 60, 847; Id. at 49.
LNDLaw on Land Tax, RT 1993, 24, 428, Id. at 69.
GAMLaw on Gambling Tax, RT 1992, 35, 458; Id. at 73.

CGICode Général des Impôts 1993 (Genera! Tax Code); reprinted in Code Général des Impôts (22nd ed., Dalloz 1993) (as amended to May 15, 1992) [in French],
LPFLivre de Procédures Fiscales 1992, Ministère du Budget, lmpr. Nationale 1992 (in French].

AOAbgabenordnung 1977 (Fiscal Code), BGBl I S. 613, ber. BGB1 1977 I S. 269; reprinted in Deutsche Steuergesetze 1992, at 12 (4th ed., IDW-Verlag GmBH 1992) (as amended to 1992) [in Getman],
FVGGesetz über die Finanzverwaltung (FVG) (Law on Tax Administration) of Aug. 30, 1971, BGBl 1 S. 1426; Id. at 235.
EStGEinkommensteuergesetz 1990 (Income Tax Law), BGBl 1 S. 1898; Id. at 260.
KStGKörperschaftsreuergesetz 1991 (Corporation Tax Law) of Mar. 11, 1991, BGBI 1, 639; Id. at 714.
UStGUmsatzsteuetgesetz 1991 (Turnover Tax Law) of Feb, 8 1991, BGBI IS. 351; Id. at 784.
VStGVermögensteuergesetz (Wealth Tax Law) of Nov. 14, 1990, BGBl IS. 2467; Id. at 958.
ErbStGErbschaftsteuergesetz (Inheritance Tax Law) of Feb. 19, 1991, BGBl IS. 469; Id. at 976.
SrBerGSteuerberatungsgesetz (Tax Advising Law) of Nov, 4, 1975, BGBl IS. 2735; Id. at 1126.

CIDECode des Impôts Directs d’Etat, 1990.
Hong Kong

EDOEstate Duty Ordinance, reprinted in Handbook of Hong Kong Tax Statutes (Chapter 111, 1983 rev. ed.), as amended, Butterworths (1990),

ITIncome Tax ct, 1961; reprinted in 16 TLW (as amended through Finance Act, 1992).

VATValue Added Tax Act, 1972; reprinted in Ireland, Office of the Revenue Commissioners, Law of Value-Added Tax After Enactment of Finance Act, 1985 on 30 May, 1985 (Stationery Office 1985) (as amended to May 30,1985).

ITIncome Tax Ordinance; reprinted in Income Tax Ordinance, Amendments Nos 91 to 94 (AC. Publications 1993) (as amended to Oct. 1, 1993) [English trans.].
VATValue Added Tax; reprinted in 19 TLW (as amended to Apr. 1989) [English trans,].

CTLConsumption Tax Law; reprinted in Japan—National Consumption Tax Law: An English Translation with Cabinet Orders as at Apr. 1, 1989 with an introduction by Prof. Koji Ishimura (CCH International 1989) [English trans.].
IHTLaw No 73 The Inheritance Tax Law of Mar. 31,1950; reprinted in The Inheritance Tax Law of Japan, IV EHS Law Bulletin Series, Eibun-Horei-Sha, ed. (as amended to Mar. 1975) (1975) (English trans.].

TCUkaz O Nalogakh i Drugikh Obyazatel’nykh Platezhakh v Byudzhet (Decree Concerning Taxes and Other Compulsory Payments to the Budget of Apr. 16, 1995) (Tax Code); reprinted in O Nalogakh i Drugikh Obazaral’nykh Platezhakh v Byudzhet: Ukaz Prezidenta Respubliki Kazakstan, imeyushchiy silu zakona (Karzhy-karazhat 1995) [in Russian]. Also 95 TNI 84-16 (doc. 95-20820 and doc. 95-20614) [English trans.].

BNTABasic National Tax Act, Law No 2679 Dec. 21, 1974 (as amended to Dec. 31, 1993); reprinted in Korean Legal Center, 2 Laws of the Republic of Korea, 4th ed. [English trans.].

TFLaw on Taxes and Fees, Feb, 2, 1995, 95 TNI 70-20, doc. 95-2044 [English trans.].
ETLaw on Excise Tax of Dec. 1990, as amended to Mar. 1995 [unpublished English trans.].
EITLaw on Enterprise Income Tax, Feb. 9, 1995, 95 TNI 64-26, doc. 95-20442 [English trans.].

ITincome Tax Order 1993, 38 Lesotho Government Gazette Extraordinary No 33, at 403, amended by Income Tax (Amendment) Act 1994, 39 Lesotho Government Gazette Extraordinary No 54, at 552.
Macedonia, former Yugoslav Rep. of

PPTLaw on Property Tax, Ministry of Finance, as updated to Dec. 30, 1993 [English trans.].

CGICode Général des Impôts (General Tax Code); reprinted in Code Général des Impôts (Editions du Cabinet de Conseil Fiscal 1991) (as amended to Dec. 31, 1991) [in French].

CGICode Général des Impôts (General Tax Code); reprinted in Mauritania, Ministère des Finances, Code General des Impôts, mise à jour: Loi de Finances 1990 (Ministère des Finances 1990) [in French].

CFCódigo Fiscal de la Federación 1988 (Federal Tax Code); Secreiaría de Hacienda y Crédito Publico [in Spanish] (1988).
ATLLey del Impuesto al Activo (Assets Tax Law), Diario Oficial, Dec. 31, 1988, Cap 5, Art. 10 de la ley que establece, reforma, adiciona y deroga diversas disposiciones fiscales, vigente a partir del 1o de enero 1989 [in Spanish].

VpbVennootschapsbetasting 1969 (Corporation Income Tax Law); reprinted in Belastingwetgeving 1995, at 158 (Koninklijke Vermande) (as amended to 1994 [in Dutch].
AWRAlgemene wet Inzake Rijksbelastingen 1959 (General Tax Code), Stb. 301; Id. at 498.
New Zealand

GSTGoods and Services Tax Act; reprinted in Goods and Services Tax Legislation (5th ed., Commerce Clearing House New Zealand Limited 1990) (as amended to Sept. 1, 1990).
EGDAct No 35 Estate and Gift Duties, Nov. 25, 1968; reprinted in Statutes of New Zealand, New Zealand Government, 1979.

AalArveavgiftloven (Lov om avgift på arv og visse gaver av. 19 juni. 1964 nr. 14) (Inheritance Duty Act).
Papua New Guinea

WPAWills, Probate, and Administration Act No 68 of 1967, as amended to Jan. 1980; reprinted in 10 The Revision of Laws, Independent State of Papua New Guinea, 1980.

CTDecreto Supremo No 395-82-EFC Código Tributario (Supreme Decree: Tax Code), El Peruano, 6 de enero de 1983; reprinted in Código Tributario, Ministerio de Economía y Finanzas, Dirección General de Conttibuciones (1985).

NIRCNational Internal Revenue Code of 1977; reprinted in The National Internal Revenue Code of the Philippines, as amended by R.A. Nos 7496, 7497, and 7499 (Jose N. Nolledo ed., National Bookstore, Inc. 1992) (as amended to 1992).

C1VACódigo do Imposto sobre o Valor Acrescentado (Value Added Tax Code), Decreto-Lei No 394-B/84 de 26 de dezembro; reprinted in Codigo do Imposto sobte o Valor Acrescentado (Rei dos Livros 1984) [in Portuguese].
ISDCódigo da Sisa e do Imposto sobre as Sucessões e Doações (Transfer, Succession and Gift Tax Code) Decreto-Lei No41 969, de 2 de novembro de 1958; reprinted in Código da Sisa e do Imposto sobre as Sucessões e Doações, Rei dos Livros 5a ed. (as amended to 1987) [in Portuguese].

FTOrdonanta privind Impozitul pe Profit (Profit Tax Law), Monitorul Oficial al Romaniei, Aug. 31, 1994 [in Romanian].

TSLaw No 2118-1 of the Russian Federation of Dec. 27, 1991 Concerning the Fundamental Principles of the Taxation System in the Russian Federation [English trans. by Ernst & Young] (as amended through Federal Law No 9-FZ of the Russian Federation of July 1, 1994).
STSZakon Rossiyskoy Federatsii “O gosudarstvennoy nalogovoj sluzhbe RSFSR”(s izmeneniyami i dopolneniyami na 25 Fevralya 1993 goda) of 3/21/91 N 943-1 (Law of the Russian Federation “On the State Tax Service of the RSFSR” (with amendments to Feb, 25, 1993)). Prinyat Verkhovniy Sovet Rossiyskoy Federatsii Data redaktsii 2/25/93. Vedomosti S’ezda narodnykh deputatov RSFSR i Verkhovnogo Soveta RSFSR, 1991, N15, st. 492.
ITLaw of the RSFSR on Income Tax from Physical Persons; reprinted in “Vse Nalogi Rossii,” Feb. 1992, at 17-35 [in Russian]; translated in FBIS-USR-92-010-L, Sept. 17, 1992, at 32-43 [English trans.]. Law of the Russian Federation Concerning Income Tax from Physical Persons [English trans, by Ernst & Young] (as amended by the law of the Russian Federation of July 16, 1992 Concerning Amendments and Additions to the Taxation System of Russia).
IHTAct N 2020-1 Russian Federation Tax on Property Transferred by Inheritance or Gift Act, Mar. 1993; reprinted in 2 Business and Commercial Laws of Russia: Business Enterprises, Privatization, Commercial Trade, McGraw-Hill [English trans.].
FTLaw of the RSFSR on Income (Profit) Tax from Enterprises; reprinted in “Rossiyskaya Gazeta,” Mar. 12, 1992, at 3 [in Russian]; translated in FBIS-USR-92-054, May 5, 1992, at 20-27 [English trans.]. Law No 2116-1 of the Russian
Sierra Leone

ITIncome Tax Act, No 1 of 1943, ch. 273; reprinted in The Income Tax Act (as amended to Dec. 31, 1992) (unofficial consolidation).

GSTAct No 31 of 1993, The Goods and Services Tax Act 1993; reprinted in Singapore, Government Gazette Acts Supplement, No 28,1993.
EDAct No 19 of 1931 Estate Duty Act, as amended through Act No 14 of 1984, Cap. 96; reprinted in The Statutes of the Republic of Singapore, Government Printer, 1985 rev. ed.
Slovak Republic

TALZákon o daňových poradcoch a Slovenskej Komore daňových poradcov (Law on Tax Advisers and the Slovak Chamber of Tax Advisers) No 78, Jan. 29, 1992, 1992 ib. částka 20, strana 507 [in Slovak].
INHZákon o Dani z Dedičstva, Dani z Darovania a Dani z Prevodu a Prechodu Nehnuteĺností (Law on Inheritance Tax, Gift Tax and the Tax on the Transfer of Real Property), Zákon Slovenskej narodnej rady c.318/1992 Zb. of May 4, 1992; reprinted in Sústava Daní a Poplatkov od roku 1993, at 79 (Ing. Jozef Torják, CSc. a kolektiv 1993) [in Slovak].

TCZákon o davkih občanov (Law of Tax on Citizens) of Sept. 28, 1988, Official Gazette Uradni List No 36 of Oct. 21, 1988, as amended by Law No 343 Official Gazette No 8, Mar. 3, 1989, and Law No 300 Official Gazette No 7 of Feb 4, 1993 [in Slovenian].
South Africa

VATAct No 89 Value Added Tax Act, 1991, Government Gazette No 13307 of June 12, 1991.

LGTLey General Tributaria (General Tax Law), B.O.E. del 31 de diciembre de 1963; reprinted in 1 Leyes Tributarias, Legislación Básica 27 (5th ed., Spain, Ministerio de Economía y Hacienda 1993) (as amended to Dec. 30, 1992) [in Spanish].
IRPFLey 18/1991, del 6 de junio, del Impuesto sobre la Renta de las Personas Fisicas (Personal Income Tax Law), B.O.E. del 7 de junio y del 2 de octubre de 1991; Id. at 469.
ISLey 61/1978, del 27 de diciembre, del Impuesto sobre Sociedades (Corporation Tax Law), B.O.E. del 30 de diciembre de 1978; Id. at 655.
IPLey 19/1991, del 6 de junio, del Impuesto sobre el Patrimonio (Law Governing Wealth/Property Tax), B.O.E. del 7 de junio y del 2 de octubre de 1991; Id at 883.
ISDLey 29/1987, del 18 de diciembte, del Impuesto sobre Sucesiones y Donaciones (Law Governing the Tax on Bequests and Gifts), B.O.E. del 19 de diciembte de 1987; Id. at 911.
IVALey 37/1992, del 28 de diciembre, del Impuesto sobre el Valor Añladido (Value Added Tax), B.O.E, del 29 de diciembre de 1992, B.O.E del 8 de febrero de 1993; Id. at 1113.

AARAct on Advance Rulings in Questions Relating to Tax Assessment (SFS 1951:442) [English trans.].
SFLag upphävande av lagen (1947: 577) om statlig förmögenhetsskatt (1991:1850) (Law (1991:1850) repealing Law on State Wealth Tax); reprinted in Skatte-och taxerings-orfattringarna (Skattefövaltningen, Riksskatterverket (as amended to Jan. 1, 1992) at 463 [in Swedish].
Lag om statlig förmögenhetsskatt (Law (1947:577) on State Wealth Tax); Id.
AGLLag om arvsskatt och gåvoskoti, 1941 (Law on Inheritance and Gift Tax),

OTVAOrdonnance régissant la taxe sur la valeur ajoutée (Value Added Tax) of June 22, 1994; reprinted in 6(2) Recueil Systématique du Droit Fédéral, at 641.201.

CGICode Général des Impôts (General Tax Code); reprinted in Ministére de I’Economie et des Finances, Code Général des Impôts (1985) [in French].
United Kingdom GBRTMATaxes Management Act 1970; reprinted in Great Britain, Board of Inland Revenue, 1 The Taxes Acts: Income Tax, Corporation Tax and Capital Gains Tax (HMSO 1994) (as amended to 1994).
ICTAIncome and Corporation Taxes Act 1988; reprinted in Great Britain, Board of Inland Revenue, 1 and 2 The Taxes Acts: Income Tax, Corporation Tax and Capital Gains Tax (HMSO 1994) (as amended to 1994).
VATValue Added Tax Act 1994; reprinted in The Law Reports Statutes 1994, pt. 5, The Incorporated Council of Law Reporting for England and Wales, Cap. 23, at 1393.
IHTInheritance Tax of 1984; reprinted in 43 Halsbury’s 1068 and Orange Tax Handbook, Butterworths, 1995-96, at 46.
United States

IRCInternal Revenue Code; reprinted in The Complete Internal Revenue Code: All the Income, Estate, Gift, Employment, Excise, Procedure and Administrative Provisions (Research Institute of America, Inc. 1995) (as amended to Dec. 31, 1994).

COTCódigo Orgánico Tributario (General Tax Code), G.O. No2.992 Extraordinario del 3 de agosto de 1982 [in Spanish].
IRLey de Impuesto sobre la Renta (Income Tax Law), Gaceta Oficial de la Repúblics de Venezuela of Sept. 9, 1993 [in Spanish]; reprinted in 45 TLW (as amended to Dec. 1993) [English trans.].
Decreto No 3113 Ley de Reforma Parcial de la Ley de Impuesto sobre la Renta (Law on the Partial Reform of the Income Tax Law), del 26 de agosto de 1993, Gaceta Oficial No 4.628 Extraordinario del 9 de septiembre de 1993 [in Spanish].
ATLDecreto No 3.266 Ley de Impuesto a los Activos Empresariales (Law on the Tax on Business Assets), del 26 de noviembre de 1993, Gaceta Oficial de la República de Venezuela No 4.654 of Dec. 1, 1993 [in Spanish).
ICDecreto que Establece el Impuesto al Consumo Suntuario y a las Ventas al Mayor (Decree Establishing a Tax on Luxury Consumption and Sales at Wholesale), Gaceta Oficial de la Republica de Venezuela of May 27, 1994 [in Spanish].
Note: Tax Laws of the World (Foreign Tax Law Publishers) is abbreviated as TLW. Tax Notes International is abbreviated as TNI. Laws cited are not necessarily those currently in force at time of publication.
Note: Tax Laws of the World (Foreign Tax Law Publishers) is abbreviated as TLW. Tax Notes International is abbreviated as TNI. Laws cited are not necessarily those currently in force at time of publication.
Biographical Sketches


Victor Thuronyi received his undergraduate degree in economics from Cambridge University and his law degree from Harvard Law School. He has practiced tax law, served in the Office of Tax Policy of the U.S. Treasury Department in 1983-86, and was thereafter associate professor of law at SUNY-Buffalo Law School until joining the Legal Department of the IMF in 1991. Mr. Thuronyi, who currently serves as Senior Counsel (Taxation) of the Fund, has participated in many staff missions involving legislative drafting and advice on taxation laws of member countries of the Fund. He is the author of several articles on taxation and a coauthor of The Taxation of Income from Business and Capital in Colombia (Duke University Press, 1990).


Lee Burns has degrees in law and commerce from the University of New South Wales and a master of laws from the University of Sydney. Mr. Burns is a senior lecturer in the faculty of law, University of Sydney, where he teaches taxation law in both undergraduate and postgraduate programs. He has acted as consultant to the Legal Department of the IMF and to the Australian Taxation Office, and has taught in OECD-sponsored courses in Moscow. He is a coauthor of Australian Taxation Law (into its sixth edition) and the author of Controlled Foreign Companies: Taxation of Foreign Source Income.

Sijbren Cnossen is a professor in the economics faculty of Erasmus University, Rotterdam, where he teaches public finance and tax law. Prior to his appointment in 1977, he was a staff member of the IMF. Dr. Cnossen is the author or editor of several books and has written numerous articles on tax policy. He has lectured widely at foreign universities and research institutes and has advised many governments on the design of their tax systems. Dr. Cnossen is editor of International Tax and Public Finance as well as De Economist. He is also a concurrent judge on the Dutch tax court.

Graeme Cooper is an associate professor of law at the University of Sydney, where he specializes in taxation law and policy. He is currently on leave from the university to work in the Fiscal Affairs Division of OECD, Paris, in the Unit for Cooperation with Economies in Transition and Non-Member Countries. His work with OECD involves providing advice and training to officials from the governments of emerging market economies in Eastern Europe and Central Asia. He has also worked as a consultant to the IMF and as a member of various advisory committees to the Australian Government and the Australian Taxation Office. He has studied and taught at universities in Australia and the United States and is the author of several books on taxation as well as many articles in Australian and international journals.

Alexander Easson is a professor of law at Queen’s University, Kingston, Ontario, Canada. He studied at Oxford University and the London School of Economics, practiced tax law for some years in London, and taught at the University of Southampton, before moving to Canada in 1976. Mr. Easson has been a visiting professor at universities in Australia, China, Germany, and Italy. He has participated in Fund missions to countries in Africa and has worked as a consultant with the OECD in Central and Eastern Europe. He is the author of several articles and books on taxation, the most recent being Taxation in the European Community (Athlone Press, 1993).

Richard Gordon has been an advisor to the Legal Department of the IMF since 1995. After graduating from Yale University and Harvard Law School, he practiced law at the firm of Dewey Ballantine and taught at the School of Oriental and African Studies at the University of London. In 1990, he became deputy director of the Harvard International Tax Program and an associate at the Harvard Institute for International Development, and in 1991 became lecturer in law at the Harvard Law School. Mr. Gordon has participated in many tax and economic reform projects in developing and transition countries and is the author of a number of articles on taxation and on law and development. He is one of the world’s finest practitioners of Punjabi cooking.

David Holland received a master’s in science in mathematical economics and econometrics from the London School of Economics. After teaching there and at Dalhousie University, he joined the Ministry of Finance in the Canadian Government, where during the course of a career spanning 17 years he held a variety of senior policy positions, including Director of Business Taxation and General Director of the Tax Policy Branch. In these positions, he was intensively involved in the reform of the Canadian tax system. In 1993, he joined the OECD’s Unit for Cooperation with the Economies in Transition and Other Non-Member Countries, which he currently directs.

Rick Krever holds a law degree from Osgoode Hall Law School and a master’s in law from Harvard Law School. Formerly a reader at Monash University, Professor Krever was appointed to a chair at Deakin Univetsity in 1993, where he teaches in the school of law and acts as director of the university’s Taxation Law and Policy Research Institute. Professor Krever served as a visiting consultant to the IMF in 1994 and has participated in Fund missions providing taxation law drafting advice to a number of member countries. He has also acted as a consultant to the treasuries of Australia and New Zealand and is currently a member of a consultative committee advising the Australian Government on the redrafting of that country’s income tax legislation. Professor Krever’s published works include a taxation law casebook, Income Taxation Commentary and Materials, of which he is a coauthor (Law Book Company, 1989 and 1993) and a taxation law and policy text, Australian Taxation: Principles and Practice, of which he is the editor and a contributor (Longman, 1987).

Rebecca S. Rudnick received her undergraduate degree in economics and English from Willamette University, her law degree from the University of Texas School of Law, and a master’s degree in tax law from New York University School of Law. She has practiced tax law in New York City, served as special counsel to the New York State Legislative Tax Study Commission and as professor-in-residence in the Office of Chief Counsel of the U.S. Internal Revenue Service, and has taught tax law at a number of U.S. law schools since 1985. Professor Rudnick, who is currently visiting at the University of Pennsylvania Law School, has participated in legislative drafting and advising on developing and transition economy tax laws for the IMF Legal Department. She is the author of several articles on taxation and is active in many tax organizations. During the academic year 1996-97, she will be visiting professor of law at Seattle University School of Law.

Ben J.M. Terra studied international law at the University of Amsterdam and (indirect) taxation at the University of Leyden. He has written a thesis on VAT on cross-border transactions. Professor Terra was a head of postgraduate training in VAT, customs, and excises at the Ministry of Finance in The Hague; professor of law at the University of Leyden; and visiting professor at the University of Florida in Gainesville and the University of Sydney in Australia. He is a professor of law at the University of Amsterdam, a partner at Moret Ernst & Young Tax Advisers in Amsterdam, cochairman of the E&Y European VAT group, and editor-in-chief of the International VAT Monitor and a biweekly indirect taxation magazine in the Netherlands. He has published numerous articles and books on indirect taxation, including A Guide to the European VAT Directives (Terra/Kajus, IBFD, a five-volume loose-leaf publication updated quarterly) and A Guide to the Community Customs Law (Kluwer, 1995).

Koenraad van der Heeden received his undergraduate degree in economics and his Ph.D. (in 1973) from Erasmus University, Rotterdam, and taught fiscal economics for several years at this univetsity. Mr. van der Heeden worked until 1991 at the Dutch Ministry of Finance, where he was in charge of the tax policy and international fiscal affairs departments. In 1991, he joined the Fiscal Affairs Department of the IMF and has provided technical assistance in tax policy and tax administration to numerous countries.

Frans Vanistendael studied law and economics at K.U. Leuven in Belgium and received a master’s in law from Yale. He is a professor of taxation at K.U. Leuven and a member of the Brussels bar. He was Royal Commissioner of Tax Reform in Belgium (1987-88) and a member of the Ruding Committee on European Tax Harmonization (1991-92). Mr. Vanistendael has participated in Fund missions to Eastern European countries and China and has worked as a consultant in tax administration with the OECD.

Richard Vann is a professor of law at the University of Sydney, where he has taught for 20 years mainly in international and corporate taxation. From March 1990 to February 1991, he worked as Counsel (Taxation) in the Legal Department of the IMF, drafting tax laws for developing and transition countries. From September 1992 to January 1995, he was head of Central and Eastern Europe and NIS Programme, Fiscal Affairs Division, OECD, where he ran a technical assistance program for countries in this region. He currently acts as a consultant to the IMF, the OECD, the Australian Taxation Office, and Greenwoods & Freehills, Taxation Consultants, Sydney. He is a member of the Global Law Faculty of New York University. Professor Vann is editor of Australian Tax Forum and a governor of the Australian Tax Research Foundation. He has previously served on the Taxation Committee of the Law Council of Australia and the N.S.W. State Council of the Taxation Institute of Australia. He has edited and published several books on taxation, including Company Tax Reform, Income Taxation Commentary and Materials, Trans-Tasman Taxation of Equity Finance, and Measuring Income Under Inflation. Over the years he has published many articles in all areas of taxation.

David Williams holds a master’s degree in law and a doctorate in philosophy from the University of Bristol. He is a solicitor of the Supreme Court of England and Wales and an associate of the Chartered Institute of Taxation. He holds the professorship in tax law at the Centre for Commercial Law Studies, Queen Mary and Westfield College, University of London. Mr. Williams has been involved in international taxation for over a decade as an academic and in working for the IMF, the OECD, the EU, and governments. His publications include Trends in International Taxation (1991), The National Insurance Contributions Handbook (loose- leaf), and a range of other books and articles for both professional and popular readerships.

Joan Youngman received her undergraduate degree in social studies from Harvard University and her law degree from Harvard Law School. She has practiced tax law with the Boston firm of Hale and Dorr and served as a research associate at the Harvard Law School International Tax Program, where she is currently a research fellow. Since 1990, she has held the position of senior fellow with the Lincoln Institute of Land Policy in Cambridge, Massachusetts. Ms. Youngman has participated in international missions for the Fund and for US AID involving legislative drafting and advice on laws concerning land and building taxation. She has helped develop and present courses on the interaction of land policy and taxation for the OECD multilateral tax training centers. She is the author of several articles on taxation, coauthor of An International Survey of Taxes on Land and Buildings (Kluwer, 1994), and author of Legal Issues in Property Valuation and Taxation (International Association of Assessing Officers, 1994).

Eric Zolt is a professor at the University of California, Los Angeles School of Law. He received his undergraduate degree in economics from the Wharton School, University of Pennsylvania, and his graduate business degree and law degree from the University of Chicago. Before joining UCLA, he was a partner in the Chicago law firm of Kirkland & Ellis. Professor Zolt served in the Office of Tax Policy, U.S. Department of Treasury from 1989 through 1992, first as Deputy Tax Legislative Counsel and then as the Director of Treasury’s Tax Advisory Programme for Central and Eastern Europe and the Former Soviet Union.

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