Comparative perspectives on revenue law : essays in honour of John Tiley /

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Bibliographic Details
Other Authors:	Tiley, John, Jones, John Avery, 1940-, Harris, Peter, 1964-, Oliver, David (J. David B.)
Format:	Book
Language:	English
Published:	Cambridge, UK ; New York : Cambridge University Press, 2008.
Subjects:	Taxation > Law and legislation > Great Britain Tax evasion > Great Britain Families > Taxation > Law and legislation > Great Britain.

Table of Contents:

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.

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