Sources of Tax rules

NotesQuiz

Tax rules come from many places such as:

  • Domestic Legislation

    - where local courts make rulings about situations
     

  • Local tax authority statements

    - such as UK tax laws make all benefits taxable
     

  • Supranational Bodies

    - such as the EU, their rules would apply to all EU members

  • International Tax treaties

    - This is to stop international companies having to pay tax twice in different countries

NotesQuiz