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Comparative perspectives on revenue law:essays in honour of John Tiley
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| 자료유형 | 단행본 |
|---|---|
| 개인저자 | Tiley, John. Jones, John Avery, 1940- Harris, Peter, 1964- Oliver, David (J. David B.) |
| 서명/저자사항 | Comparative perspectives on revenue law:essays in honour of John Tiley/edited by John Avery Jones, Peter Harris and David Oliver. |
| 발행사항 | Cambridge, UK ; New York: Cambridge University Press, 2008. |
| 형태사항 | xvii, 327 p.; 24 cm. |
| 딸림자료 | |
| ISBN | 9780521887779 (hardback) |
| 서지주기 | Includes bibliographical references (p. 296-308) and index. |
| 내용주기 | A comparison of statutory general anti-avoidance rules and judicial general anti-avoidance doctrines as a means of controlling tax avoidance : which is better? (what would John Tiley think?) / Brian Arnold -- The judicial approach to avoidance : some reflections on BMBF and SPI / Malcolm Gammie -- Comparing the application of judicial interpretative doctrines to revenue statutes on opposite sides of the pond / Martin Mcmahon -- Abuse of rights and European tax law / Wolfgang Sch?n -- The US legislative and regulatory approach to tax avoidance / Erik M. Jensen -- The law of taxation and unjust enrichment / Graham Virgo -- The history of royalties in tax treaties 1921-61 : why? / Richard Vann -- Land taxation, economy, and society in Britain and its colonies / Martin Daunton -- Meade and inheritance tax / John Avery Jones -- Taxation, human rights, and the family / Philip Baker -- Family connections and the corporate entity : income splitting through the family company / David Oliver and Peter Harris. |
| 일반주제명 | Taxation -- Law and legislation -- Great Britain. Tax evasion -- Great Britain. Family -- Taxation -- Law and legislation -- Great Britain. |
| 언어 | 영어 |
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