Cambridge, UK ; New York : Cambridge University Press, 2008
Physical Details
xvii, 327 pages ; 24 cm
ISBNs
0521887771, 9780521887779, 9780511585951
OCLC
ocn191258649
Includes bibliographical references (pages 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