Elsevier's Fiscal and Customs Dictionary: In English, French, German and Dutch

This dictionary gives a thorough outline of the national terminology of the English, French, German and Dutch speaking countries, conventional terminology used internationally and terminology used in the European community.

In the work of compilation, the authors have not merely copied the terminological files which they had established over the years, but also applied themselves to examining systematically a whole series of texts concerning taxation: international conventions, regulations and directives of the European communities, national legislation and regulations and various publications relating to taxation.

In choosing the entries, the authors have tried to ensure that this dictionary would be useful to theoreticians and practicians of fiscal law (in its broadest sense, including customs law), officials of tax administrations, translators and anybody faced with problems of taxation terminology. Besides purely fiscal terms, also included are certain legal (administrative, social, company law, etc.) and economic terms encountered in fiscal texts, which, by their very nature, relate to most fields of human activity. Numerous terms are cited in a context.