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LDR02566camuu2200361 a 4500
001000000747877
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008080122s2008 enk b 011 0 eng d
010 ▼a 2008003212
015 ▼a GBA854316 ▼2 bnb
020 ▼a 9780521887779 (hardback) ▼u S$117
040 ▼a DLC ▼c DLC ▼d YDXCP ▼d BTCTA ▼d BAKER ▼d UKM ▼d BWKUK ▼d BWX ▼d CDX ▼d DLC ▼d 225009
043 ▼a e-uk---
05000 ▼a KD5359.A2 ▼b C66 2008
08200 ▼a 345.41/0233 ▼2 22
090 ▼a 345.41 ▼b 008b
0930 ▼a 1154231 ▼x 법학
24500 ▼a Comparative perspectives on revenue law: ▼b essays in honour of John Tiley/ ▼c edited by John Avery Jones, Peter Harris and David Oliver.
260 ▼a Cambridge, UK ; ▼a New York: ▼b Cambridge University Press, ▼c 2008.
300 ▼a xvii, 327 p.; ▼c 24 cm.
504 ▼a Includes bibliographical references (p. 296-308) and index.
5050 ▼a 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.
6500 ▼a Taxation ▼x Law and legislation ▼z Great Britain.
6500 ▼a Tax evasion ▼z Great Britain.
6500 ▼a Family ▼x Taxation ▼x Law and legislation ▼z Great Britain.
7001 ▼a Tiley, John.
7001 ▼a Jones, John Avery, ▼d 1940-
7001 ▼a Harris, Peter, ▼d 1964-
7001 ▼a Oliver, David ▼q (J. David B.)
85642 ▼3 Contributor biographical information ▼u http://www.loc.gov/catdir/enhancements/fy0811/2008003212-b.html
85642 ▼3 Publisher description ▼u http://www.loc.gov/catdir/enhancements/fy0811/2008003212-d.html
85641 ▼3 Table of contents only ▼u http://www.loc.gov/catdir/enhancements/fy0811/2008003212-t.html
990 ▼a 정리A ▼b 김보영