TY  - BOOK
AU  - Tiley,John
AU  - Jones,John Avery
AU  - Harris,Peter
AU  - Oliver,David
TI  - Comparative perspectives on revenue law: essays in honour of John Tiley 
SN  - 9780521887779 (hardback)
U1  - 345.41/0233 22
PY  - 2008///
CY  - Cambridge, UK, New York
PB  - Cambridge University Press
KW  - Derecho fiscal
KW  - Gran Bretaña
KW  - Tax evasion
KW  - Great Britain
KW  - Family
KW  - Taxation
KW  - Law and legislation
N1  - 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 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
ER  -