Studies in the history of tax law : volume 5

Resource Information

The work Studies in the history of tax law : volume 5 represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Studies in the history of tax law : volume 5

Creator

• Studies in the history of tax law
• Avery Jones, J.F.

Contributor

• Tiley, J

Subject

• bond
• business profits
• charities
• deductions
• history of taxation
• inheritance tax
• services
• tax treaty
• gift tax
• PAYE

Language

eng

Summary

This book contains the papers from the 2010 Tax law History Conference. The papers reflect an even wider range of topics, including problems in defining and taxing companies from 1799 to 1965, the window tax from a public health perspective, the development of the tax profession, Montesquieu and ERA Seligman, taxing charities in Australia, charitable purposes exemption from income tax: Pitt to Pemsel 1798 - 1891 and Australian perspectives on avoiding evasion. Turning to international tax there are essays on the history of the international taxation of income from enterprise services, the negotiation and drafting of the 1967 United Kingdom Australia taxation treaty and on art 7 (3) of the OECD Model Treaty

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction