Tax law is a growing area of interest, as it is included as a subdivision in many areas of study and is a key consideration in business needs throughout the world. Books in this series will expose the theoretical underpinning behind the law to shed light on the taxation systems, so that the questions to be asked when addressing an issue become clear. These academic books, written by leading scholars, will be a central port of call for information on tax law. The content will be illustrated by case law and legislation. The books will be of interest for those studying law, business, economics, accounting and finance courses. Series Editor Professor Peter Harris brings a wealth of experience to the Series. He has taught and presented tax courses at more than a dozen different universities in as many countries and has acted as an external tax consultant for the International Monetary Fund for over twenty years.