Comparative perspectives on revenue law : essays in honour of John Tiley / edited by John Avery Jones, Peter Harris and David Oliver.
Tipo de material: TextoDetalles de publicación: Cambridge, UK ; New York : Cambridge University Press, 2008. Descripción: xvii, 327 p. ; 24 cmISBN: 9780521887779 (hardback); 0521887771 (hardback)Tema(s): Derecho fiscal -- Gran Bretaña | Tax evasion -- Great Britain | Family -- Taxation -- Law and legislation -- Great BritainClasificación CDD: 345.41/0233Tipo de ítem | Biblioteca de origen | Signatura | URL | Estado | Fecha de vencimiento | Código de barras | Reserva de ítems |
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Monografías | 01. BIBLIOTECA CAMPUS JEREZ | Fn-3123 (Navegar estantería(Abre debajo)) | Texto completo | Disponible Ubicación en estantería | Bibliomaps® | 3742472242 |
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.
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