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n economics, a gift tax is the tax on money or property that one living person gives to another. Items received upon the death of another are considered separately under the inheritance tax. Many gifts are not subject to taxation because of exemptions given in tax laws. The gift tax amount varies by jurisdiction, and international comparison of rates is complex and fluid. (Wikipedia)

Tax law is an area of legal study dealing with the constitutional, common-law, statutory, tax treaty, and regulatory rules that constitute the law applicable to taxation. (Wikipedia)

Under IFRS, International Accounting Standard (IAS) 12, Income Taxes, requires companies to measure current and deferred income taxes based on the tax laws that are enacted or substantively enacted as of the balance sheet date of the relevant reporting period. The International Accounting Standards Board (IASB) has indicated that substantive enactment is achieved when any future steps in the enactment process will not change the outcome. In this context, will not does not mean can not. (Global Tax Accounting Services Around the world: When to account for tax law changes)

A tax advisor is a financial expert with advanced training and knowledge of tax law. The services of a tax advisor are usually retained in order to minimize tax payable while remaining compliant with the law in complicated financial situations. [...] A tax advisor is also known as a tax consultant. (Investopedia)