The scope of taxation of income from illegal activities in selected common law jurisdictions
The taxation of income from illegal activities is well established in several common law jurisdictions. In the broader sense income or profits from a trade, profession or vocation irrespective of the issue of legality will be taxable. The courts have drawn a distinction between cases where normal in...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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International Islamic University Malaysia
2015
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| Online Access: | http://irep.iium.edu.my/47948/ http://irep.iium.edu.my/47948/1/Taxation_Illegal_Income_IIUM_LJ_Special_Issue_2015.pdf |