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:
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.