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Question: What are Sources of Tax Law in Taxation?
Answer: Sources of Tax Law in Taxation are the main domestic sources of tax law are primary legislation, such as acts or laws, and secondary legislation such as regulation, decisions, circulars, orders, etc. The main international sources of tax law are bilateral or multilateral treaties, and one important source for the interpretation of treaties is the OECD model tax treaty and the accompanying commentary. Another model is UN model.
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Question:
What are Sources of Tax Law in Taxation?
Answer:
Sources of Tax Law in Taxation are the main domestic sources of tax law are primary legislation, such as acts or laws, and secondary legislation such as regulation, decisions, circulars, orders, etc. The main international sources of tax law are bilateral or multilateral treaties, and one important source for the interpretation of treaties is the OECD model tax treaty and the accompanying commentary. Another model is UN model. Source: CoolInterview.com
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