Comparative perspectives on revenue law : essays in honour of John Tiley /
Comparative perspectives on revenue law : essays in honour of John Tiley /
edited by John Avery Jones, Peter Harris and David Oliver
- Cambridge, UK ; New York : Cambridge University Press, 2008
- xvii, 327 p. ; 24 cm.
Includes bibliographical references (p. 296-308) and index
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 Schon -- 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
9780521887779 (hardback) RM473.20 0521887771 (hardback)
Taxation--law and legislation--United kingdom
Tax evasion--United Kingdom
Family--Taxation--Law and legislation--United Kingdom
Includes bibliographical references (p. 296-308) and index
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 Schon -- 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
9780521887779 (hardback) RM473.20 0521887771 (hardback)
Taxation--law and legislation--United kingdom
Tax evasion--United Kingdom
Family--Taxation--Law and legislation--United Kingdom