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- Publications
- Influence
United Kingdom country report
- Ian Roxan
- Political Science
- 2006
Tax Treaties and Domestic Law provides an in-depth analysis of the relationship between tax treaties and domestic law. It begins from an analysis of the topic from a constitutional and an… Expand
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Assuring Real Freedom of Movement in EU Direct Taxation
- Ian Roxan
- Economics
- 1 November 2000
The decisions of the European Court of Justice in applying the Treaty principles of freedom of movement to the direct taxation of individuals have been strongly criticised as taking an overly… Expand
INCOME TAX REFORM FOR ZAMBIA: ADMINISTRATION AND POLICY
- G. Jenkins, J. Owens, Ian Roxan
- Economics
- 1 May 1991
This report reviews the current administration of income and tax policy issues in Zambia and makes recommendations for reform of the income tax law and administration of the laws.
Reform Of Indirect Taxes For Zambia :Administration And Policy
- F. Flatters, G. Jenkins, Ian Roxan
- Economics
- 1 May 1991
Indirect taxes currently account for more than 50 percent of the government of Zambia’s non-capital recurrent revenues. For 1990, it is estimated that customs duties accounted for about 25 per cent… Expand