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The Resource Comparative perspectives on revenue law : essays in honour of John Tiley

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

Label
Comparative perspectives on revenue law : essays in honour of John Tiley
Title
Comparative perspectives on revenue law : essays in honour of John Tiley
Contributor
Subject
Language
eng
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
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Avery Jones, J.F
  • Harris, P.A
  • Oliver, D
http://library.link/vocab/subjectName
  • tax avoidance
  • family taxation
  • GAAR
  • abuse of rights
  • tax treaty
  • land tax
  • inheritance tax
  • human rights
Label
Comparative perspectives on revenue law : essays in honour of John Tiley
Instantiates
Publication
Contents
  • Foreword by Dave Hartnett ; p. X-XV
  • Foreword by Hugh Ault ; p. XVI-XVII
  • 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?)
  • Arnold, B.
  • ; p. 1-24
  • The judicial approach to avoidance: some reflections on BMBF and SPI
  • Gammie, M.
  • ; p. 25-39
  • Comparing the application of judicial interpretative doctrines to revenue statutes on opposite sides of the pond
  • McMahon, M.
  • ; p. 40-74
  • Abuse of rights and European tax law
  • Schön, W.
  • ; p. 75-98
  • The US legislative and regulatory approach to tax avoidance
  • Jensen, E.M.
  • ; p. 99-131
  • The law of taxation and unjust enrichment
  • Virgo, G.
  • ; p. 132-165
  • The history of royalties in tax treaties 1921-61 : why?
  • Vann, R.
  • ; p. 166-196
  • Land taxation, economy and society in Britain and its colonies
  • Daunton, M.
  • ; p. 197-218
  • Meade and inheritance tax
  • Avery Jones, J.
  • ; p. 219-231
  • Taxation, human rights and the family
  • Baker, P.
  • ; p. 232-243
  • Family connections and the corporate entity : income splitting through the family company
  • Oliver, D.
  • Harris, P.
  • ; p. 244-287
  • Epilogue: Establishing the foundations of tax law in UK universities
  • Freedman, J.
  • ; p. 288-295
Extent
XVII, 327 p.
Isbn
9780521887779
Label
Comparative perspectives on revenue law : essays in honour of John Tiley
Publication
Contents
  • Foreword by Dave Hartnett ; p. X-XV
  • Foreword by Hugh Ault ; p. XVI-XVII
  • 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?)
  • Arnold, B.
  • ; p. 1-24
  • The judicial approach to avoidance: some reflections on BMBF and SPI
  • Gammie, M.
  • ; p. 25-39
  • Comparing the application of judicial interpretative doctrines to revenue statutes on opposite sides of the pond
  • McMahon, M.
  • ; p. 40-74
  • Abuse of rights and European tax law
  • Schön, W.
  • ; p. 75-98
  • The US legislative and regulatory approach to tax avoidance
  • Jensen, E.M.
  • ; p. 99-131
  • The law of taxation and unjust enrichment
  • Virgo, G.
  • ; p. 132-165
  • The history of royalties in tax treaties 1921-61 : why?
  • Vann, R.
  • ; p. 166-196
  • Land taxation, economy and society in Britain and its colonies
  • Daunton, M.
  • ; p. 197-218
  • Meade and inheritance tax
  • Avery Jones, J.
  • ; p. 219-231
  • Taxation, human rights and the family
  • Baker, P.
  • ; p. 232-243
  • Family connections and the corporate entity : income splitting through the family company
  • Oliver, D.
  • Harris, P.
  • ; p. 244-287
  • Epilogue: Establishing the foundations of tax law in UK universities
  • Freedman, J.
  • ; p. 288-295
Extent
XVII, 327 p.
Isbn
9780521887779

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