國立虎尾科技大學 |

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

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Comparative perspectives on revenue law :/ edited by John Avery Jones, Peter Harris and David Oliver.
其他題名:	essays in honour of John Tiley /
其他作者:	Oliver, David
面頁冊數:	1 online resource (xvii, 327 pages) :digital, PDF file(s). :
附註:	Title from publisher's bibliographic system (viewed on 05 Oct 2015).
標題:	Families - Taxation - Great Britain. -
電子資源:	https://doi.org/10.1017/CBO9780511585951
ISBN:	9780511585951 (ebook)

Comparative perspectives on revenue law : = essays in honour of John Tiley /
Comparative perspectives on revenue law :essays in honour of John Tiley /edited by John Avery Jones, Peter Harris and David Oliver. - 1 online resource (xvii, 327 pages) :digital, PDF file(s).

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

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.

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.

ISBN: 9780511585951 (ebook)Subjects--Topical Terms:

798938
Families
--Taxation--Great Britain.

LC Class. No.: KD5359.A2 / C66 2008

Dewey Class. No.: 345.41/0233

Comparative perspectives on revenue law : = essays in honour of John Tiley /
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520 $a 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.
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