Comparative perspectives on revenue law : essays in honour of John Tiley / edited by John Avery Jones, Peter Harris and David Oliver.

Format:

Book

Contributor:

Tiley, John, editor.

Jones, John Avery, 1940- editor.

Harris, Peter, 1964- editor.

Oliver, David (J. David B.), editor.

Language:

English

Subjects (All):

Taxation--Law and legislation--Great Britain.

Taxation.

Taxation--Law and legislation.

Families--Taxation--Law and legislation.

Great Britain.

Tax evasion--Great Britain.

Tax evasion.

Families--Taxation--Law and legislation--Great Britain.

Families.

Physical Description:

1 online resource (xvii, 327 pages) : digital, PDF file(s)

Place of Publication:

Cambridge : Cambridge University Press, 2008.

System Details:

text file

PDF

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.

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.

Notes:

Title from publisher's bibliographic system (viewed on 05 Oct 2015).

Other Format:

Print version:

ISBN:

9780511585951

Access Restriction:

Restricted for use by site license.