Comparative perspectives on revenue law : essays in honour of John Tiley /
Tiley, John.
Jones, John Avery,1940-
Harris, Peter,1964-
Oliver, David(J. David B.)
Cambridge : Cambridge University Press,
2008.
Includes bibliographical references (p. 296-308) and index.
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 -- Establishing the foundations of tax law in UK universities / Judith Freedman.
Taxation
Tax evasion
Families