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Table of Tax Laws Cited Table of Tax Laws Cited Country and Regional Abbreviations Abbreviation Abbreviation Albania ALB Latvia LVA Argentina ARG Lesotho LSO Australia AUS Macedonia, fo rmer Austria AUT Yugoslav Rep. of MKD Belgium BEL Mali MLI Bolivia BOL Mauritania MRT Brazil BRA Mexico MEX Bulgaria BGR Netherlands NLD Canada CAN New Zealand NZL Chile CHL Norway NOR China CHN Pakistan PAK Colombia COL Papua New Guinea PNG Cote d'Ivoire CIV Peru PER Czech Republic CZE Philippines PHL Denmark DNK Portugal PRT Dominican Republic DOM Romania ROM Ecuador ECU Russia RUS Estonia EST Sierra Leone SLE Finland FIN Singapore SGP France FRA Slovak Republic SYK Germany DEU Slovenia SYN Guinea GIN South Africa ZAF Hong Kong HKG Spain ESP India !NO Sweden SWE Ireland IRL Switzerland CHE Israel ISR To go TGO Italy ITA United Kingdom GBR Japan JPN United States USA Kazakstan KAZ Venezuela YEN Korea KOR 477 4 7 8 + Table ofTax Laws Cited Ta x Laws Albania SBT Ligj nr. 7679 Per tatimin mbi biznesin e vogel (Law on ALB Small Business Ta x), of Mar. 3, 1993; reprinted in The Albania Law Report (Alba! SH. P. K. Ti rana), Compilation of Legal Acts of Albania as amended, at 49, Oct. 1995 [in Albanian] [English trans.]. Argentina APFI Procedimiento para Ia Aplicaci6n, Percepci6n y ARG Fiscalizaci6n de lmpuestos (Procedures for the Application, Collection and Inspection of Ta xes), Ley N2 11.683, B.O. Dec. 11, 1978 (as amended to 1991 by Law N2 23.905, B.O. Feb. 18, 1991 ); reprinted in 1 Legislaci6n lmpositiva 1991, at 1, La Ley [in Spanish]. IVA lmpuesto al Valor Agregado (Value Added Ta x), Ley N2 23.349, B.O. Aug. 25, 1986 (as amended by Ley N2 23.905, B.O. Feb. 18, 1991) I d. at 383. lA lmpuesto sobre los Activos (Tax on Assets), Ley N2 23.905, B.O. Dec. 18, 1990 (as amended by Ley N2 23.905, B.O. Feb. 18, 1991) I d. at 279; also [English translation] reprinted in TLW at 44 (as amended to Sept. 1993). Australia ITAA Income Ta x Assessment Act 1936; reprinted in lA and IB AUS Australian Income Ta x Legislation (as amended to june 30, 1992) (CCH Australia Limited 1992). CTO Crimes (Taxation Offences) Act 1980; Id. at 72,003. Austria UStG Umsatzsteuergesetz 1972 (Turnover Ta x Law), BGBI 1972/ AUT ZZ3; reprinted in Kodex des Osterreichischen Rechts: Steurrecht (Christoph Ritz ed., 16th ed., LINDE VERLAG WIEN 1993) (as amended to 1993) [in German] [as of Jan. 1, 1995, UStG 1994, BGBI 663]. BAO Bundesabgabenordnung (Federal Fiscal Code), BGBI 1961/ 194; Id. Belgium CIR Code des lmpots sur les Revenus (Income Ta x Code); BEL reprinted in Code des lmp6tssur les Revenus 1992 (Ministere des Finances, Administration des Contributions Directes 1992) (as amended to july 1992) [in French] and 4 TLW [English trans.]. Bolivia IRPE lmpuesto a Ia Renta Presunta de Empresas (Tax on BOL Presumptive Income of Businesses), Ley N2 843 of May 20, 1986; reprinted in 1 Recopilaci6n Tr ibutaria al 31 de diciembre de 1992, at 163 (Direcci6n General de lmpuestos lnrernos 1993) (as amended to Dec. 31, 1992) [in Spanish]. Brazil CTN Lei N2 5.172 C6digo Tr ibutario Nacional (National Ta x BRA Code) of Oct. 25, 1966; reprintedin Editora Saraiva, C6digo Tr ibutario Nacional, at 21 (1990) [in Portuguese]. 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. Tableof Tax Laws Cited • 479 Bulgaria VAT Zakon za Danak varkhu Dobavenata Stoynost (Law on BGR Value Added Ta x), OfficialGazette, N2 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, N� 46 and 4 7, Nov. 15-2 1 and 22-28, 1993. Canada ITA Income Tax Act, R.S.C. 1985; reprinted in H. Stikeman, CAN Stikeman Income Ta x Act, Annotated (23rd ed., Carswell Thomson Professional Publishing 1994) (as amended to July 31, 1994). • GST Goodsand Services Ta x provisions contained in the Excise Ta x Act, R.S.C. 1985; reprinted in The Practitioner's Goods and Services Ta x, Annotated (David M. Sherman, ed., 4th ed., Carswell Thomson Professional Publishing 1994) (as amended to Aug. 15, 1994). Chile CT Decreta Ley N2 830 sobre C6digoTr ibutario (Tax Code) CHL D.O. del 31 de diciembre de 1974 y actualizado hasta el 31 de julio de 1994; reprintedin Te xtos Legales, Servicio de lmpuestos lnternos, at 331, Arrayan ed. (1995) [in Spanish]. IR Decreta Ley N2 824 de lmpuesto a Ia Renta (income Tax), D.O. del 31 de diciembre de 1974 y actualizado hasta el 4 de fe brero de 1995; Id. at 9. !HAD Decreta Ley N2 16.271, de lmpuesto 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. China VAT Provisional Regulations of the People's Republic of China CHN on Value-Added Ta x, enacted by the State Council on Dec. 13, 1993; reprinted in National Ta xation Bureau, Foreign Ta xation Administration Department, A Collection of Ta x Laws and Regulations of the People's Republic of China, at 102 (State Statistical Bureau 1994) [in Chinese, with English trans.). LT Provisional Regulations of the People's Republic of China on Land Appreciation Ta x, enacted by the State Council on Dec. 13, 1993; Id. at 224. TA The Law of the People's Republic of China Concerning the Administration of Ta x Collection, enacted by the Standing Committee, National People's Congress on Sept. 4, 1992; Id. at 236. Colombia ET Estatuto Tr ibutario (Taxation Statute), Decreta N2 624 (del COL 30 de marzo de 1989); reprinted in Rodrigo Monsalve T., lmpuestos 1991 (renta, ventas e indirectos), at 51 (Centro lnteramericano juridico-Financiero 1991) (as amended to 1991) [in Spanish). 480 • Table of Tax Laws Cited COte d'Ivoire CGI Code General des lmp6ts 1981 (General Ta x Code); CIV reprinted in Republique de COte d'lvoire, Code General des lmp6ts (Impr. Nationale 1981) (as amended to Dec. 31, 1980) [in French]. Czech Republic IHT Zakon N11 357 Ceske narodnf rady o dani dedicke, dani CZE darovacf a dani z prevodu nemovitostf (Law on Inheritance Tax, Gift Tax, and Real Estate Transfer Tax); reprinted in Sbfrka zakonu, at 1993 (July 7, 1992) [in Czech]. Zakon N11322 kterym se menf a doplnuje zakon Ceske narodnf rady c N11 357/1992 Sb., o dani dedicke, dani 4arovacf a dani z prevodu nemovitostf, ve znenf zakona Ceske narodnf rady c N11 18/1993 Sb. (Amendments to Law N11 357 on Inheritance Ta x, Gift Ta x, and Real Estate Transfer Tax); reprinted in Sbfrka zakonu, at 1753 (Dec. 30, 1993). Zakon kterym se doplnuje zakon Ceske narodnf rady c. N11 357/1992Sb., o dani dedicke, dani d�rovacf a dani z prevodu nemovitostf, ve znenf zakona Ceske narodnf rady c N11 18/1993 Sb. zakona c 322/1993 Sb. zakona C. 42/ 1994 Sb. zakona c 85/1994 Sb. (Amendments to Law N" 357 on Inheritance Tax, Gift Ta x, and Real Estate Transfer Ta x); reprinted in Sbfrka zakonu, at 1 162 (July 8, 1994). Denmark INH Arve- og gaveafgiftsloven (Act on Inheritance and Gift DEN Ta x) Lovbekendtg¢relse nr. 62 af 6. fe bruar 1987 om afgift af arv og gave; reprinted in Danske Skattelove 1990/1991 med henvisninger (Peter Ta rnoj ed., NSf Skattekartoteket lnfo rmationskontor 1990) (as amended through July 1990) [in Danish]. Alsoreprinted in 9 TLW, at 89 (as amended to Nov. 1988) [English trans.]. Dominican CT C6digo Tributario de Ia Republica Dominicana (Tax Code Republic of the Dominican Republic); reprinted in C6digoTr ibutario OOM de Ia Republica Dominicana ( 1992 ), Government Publisher [in Spanish] translated in9 TLW (as amended to Nov. 1993) [English trans.]. Ecuador CT C6digo Tr ibutario, Ley N11 55of June 13, 1994; reprinted in ECU Corporaci6nde Estudios y Publicaciones, C6digo Tr ibutario [in Spanish]. Estonia LOT Law on Taxation, RT I 1994, 1, 5; reprinted in Estonian EST Taxes 5 (Piret Joalaid ed., Marje Einre trans., AS Vaba Maa 1994) (as amended to Mar. 16, 1994) [English trans.]. IT Income Ta x Law, RT I 1993, 79, 1184; Id. at 26. VAT Law on Value Added Tax, RT I 1993, 60, 84 7; Id. at 49. LND Law on Land Tax, RT 1993, 24, 428; ld. at 69. GAM Law on Gambling Ta x, RT 1992, 35, 458; Id. at 73. France CGI Code General des lmp6ts 1993 (General Ta x Code); FRA reprinted in Code General des lmp6ts (22nd ed., Dalloz 1993) (as amended to May 15, 1992) [in French]. Tableof Tax lAwsCited • 481 LPF Livre de Procedures Fiscales 1992, Ministere du Budget, lmpr. Nationale 1992 [in French]. Germany AO Abgabenordnung 1977 (FiscalCo de), BGBl IS. 613, ber. DEU BGBl 1977 I S. 269; reprinted in Deutsche Steuergesetze 1992, at 12 (4th ed., IDW-Verlag GmBH 1992) (as amended to 1992) [in German]. FVG Gesetztiber die Finanzverwaltung (FVG)(Law on Tax Administration) of Aug. 30, 1971, BGBl IS. 1426;Id. at 235. EStG Einkommensteuergesetz 1990 (income Tax Law), BGBl IS. 1898; Id. at 260. KStG Korperschaftsteuergesetz 1991 (CorporationTa x Law) of Mar. 11, 1991, BGBl I, 639; Id. at 714. UStG Umsatzsteuergesetz 1991 (TurnoverTa x Law) of Feb. 8 1991, BGBl IS. 351; Id. at 784. VStG Vermogensteuergesetz (Wealth Tax Law) ofNov.
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