n Business Tax and Company Law Quarterly - Editorial

Abstract

We have commented in the past that the continued proliferation of legislative amendments and refinements to the tax laws ensures that observing and applying our tax code becomes ever more complex for taxpayers and practitioners alike. The rules governing business tax in particular are a never-ending source of important and contentious issues with significant financial implications for taxpayers, which necessitate the kind of analysis, guidance and problem-solving that this journal has attempted to provide. In this issue, for example, there are three articles written by each of the co-editors of the BTCLQ, and one by another leading tax practitioner. All of these contributions deal with current problems of interest and importance to taxpayers and their advisors.