Coverart for item
The Resource Comparative perspectives on revenue law : essays in honour of John Tiley, edited by John Avery Jones, Peter Harris and David Oliver, (electronic resource)

Comparative perspectives on revenue law : essays in honour of John Tiley, edited by John Avery Jones, Peter Harris and David Oliver, (electronic resource)

Label
Comparative perspectives on revenue law : essays in honour of John Tiley
Title
Comparative perspectives on revenue law
Title remainder
essays in honour of John Tiley
Statement of responsibility
edited by John Avery Jones, Peter Harris and David Oliver
Contributor
Editor
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.--
Assigning source
Provided by publisher
Cataloging source
UkCbUP
Index
index present
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorDate
  • 1940-
  • 1964-
http://library.link/vocab/relatedWorkOrContributorName
  • Tiley, John
  • Jones, John Avery
  • Harris, Peter
  • Oliver, David
Series statement
Cambridge Social Sciences eBooks
http://library.link/vocab/subjectName
  • Taxation
  • Tax evasion
  • Families
Label
Comparative perspectives on revenue law : essays in honour of John Tiley, edited by John Avery Jones, Peter Harris and David Oliver, (electronic resource)
Link
http://ezproxy.eui.eu/login?url=https://doi.org/10.1017/CBO9780511585951
Instantiates
Publication
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
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
Control code
CR9780511585951
Dimensions
unknown
Extent
1 online resource (xvii, 327 pages)
Form of item
online
Governing access note
Use of this electronic resource may be governed by a license agreement which restricts use to the European University Institute community. Each user is responsible for limiting use to individual, non-commercial purposes, without systematically downloading, distributing, or retaining substantial portions of information, provided that all copyright and other proprietary notices contained on the materials are retained. The use of software, including scripts, agents, or robots, is generally prohibited and may result in the loss of access to these resources for the entire European University Institute community
Isbn
9780511585951
Media category
computer
Media MARC source
rdamedia
Media type code
c
Other physical details
digital, PDF file(s).
Specific material designation
remote
System control number
(OCoLC)715188015
Label
Comparative perspectives on revenue law : essays in honour of John Tiley, edited by John Avery Jones, Peter Harris and David Oliver, (electronic resource)
Link
http://ezproxy.eui.eu/login?url=https://doi.org/10.1017/CBO9780511585951
Publication
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
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
Control code
CR9780511585951
Dimensions
unknown
Extent
1 online resource (xvii, 327 pages)
Form of item
online
Governing access note
Use of this electronic resource may be governed by a license agreement which restricts use to the European University Institute community. Each user is responsible for limiting use to individual, non-commercial purposes, without systematically downloading, distributing, or retaining substantial portions of information, provided that all copyright and other proprietary notices contained on the materials are retained. The use of software, including scripts, agents, or robots, is generally prohibited and may result in the loss of access to these resources for the entire European University Institute community
Isbn
9780511585951
Media category
computer
Media MARC source
rdamedia
Media type code
c
Other physical details
digital, PDF file(s).
Specific material designation
remote
System control number
(OCoLC)715188015

Library Locations

    • Badia FiesolanaBorrow it
      Via dei Roccettini 9, San Domenico di Fiesole, 50014, IT
      43.803074 11.283055
Processing Feedback ...