Cambridge, UK ; New York : Cambridge University Press, 2008.
xvii, 327 pages ; 24 cm
Formatted Contents Note
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 Schön 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.
Bibliography, etc. Note
Includes bibliographical references (pages 296-308) and index.