Comparative perspectives on revenue law : essays in honour of John Tiley / edited by John Avery Jones, Peter Harris and David Oliver.
2008
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Title
Comparative perspectives on revenue law : essays in honour of John Tiley / edited by John Avery Jones, Peter Harris and David Oliver.
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Imprint
Cambridge : Cambridge University Press, 2008.
Description
1 online resource (xvii, 327 pages) : digital, PDF file(s)
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 Scho⁺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.
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 Scho⁺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.
Summary
Dedicated to the work of John Tiley, the premier tax academic in the UK for more than two decades, this volume of essays focuses on two themes that, among others, inspire the writings of Tiley. The first of these themes, tax avoidance, involves using tax law in a manner that is contrary to legislative intent. The second of these themes, taxation of the family, involves proper identification of the tax subject and is therefore one of the fundamental structural features of income tax. Drawing on historical precedent, academic excellence and personal experience, the importance of Tiley's contribution to the tax field is identified through contributions by some of the world's most influential tax writers.
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Title from publisher's bibliographic system (viewed on 05 Oct 2015).
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WWW
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Alternate Title
Cambridge Core.
Language
English
ISBN
9780511585951 ebook
9780521887779 (hardback)
9780521887779 (hardback)
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