LDR | | 02566camuu2200361 a 4500 |
001 | | 000000747877 |
005 | | 20100113140341 |
008 | | 080122s2008 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--- |
050 | 00 |
▼a KD5359.A2
▼b C66 2008 |
082 | 00 |
▼a 345.41/0233
▼2 22 |
090 | |
▼a 345.41
▼b 008b |
093 | 0 |
▼a 1154231
▼x 법학 |
245 | 00 |
▼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. |
505 | 0 |
▼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. |
650 | 0 |
▼a Taxation
▼x Law and legislation
▼z Great Britain. |
650 | 0 |
▼a Tax evasion
▼z Great Britain. |
650 | 0 |
▼a Family
▼x Taxation
▼x Law and legislation
▼z Great Britain. |
700 | 1 |
▼a Tiley, John. |
700 | 1 |
▼a Jones, John Avery,
▼d 1940- |
700 | 1 |
▼a Harris, Peter,
▼d 1964- |
700 | 1 |
▼a Oliver, David
▼q (J. David B.) |
856 | 42 |
▼3 Contributor biographical information
▼u http://www.loc.gov/catdir/enhancements/fy0811/2008003212-b.html |
856 | 42 |
▼3 Publisher description
▼u http://www.loc.gov/catdir/enhancements/fy0811/2008003212-d.html |
856 | 41 |
▼3 Table of contents only
▼u http://www.loc.gov/catdir/enhancements/fy0811/2008003212-t.html |
990 | |
▼a 정리A
▼b 김보영 |