Book contents
- Frontmatter
- Contents
- Contributors and affiliations
- Foreword by Dave Hartnett
- Foreword by Hugh Ault
- 1 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?)
- 2 The judicial approach to avoidance: some reflections on BMBF and SPI
- 3 Comparing the application of judicial interpretative doctrines to revenue statutes on opposite sides of the pond
- 4 Abuse of rights and European tax law
- 5 The US legislative and regulatory approach to tax avoidance
- 6 The law of taxation and unjust enrichment
- 7 The history of royalties in tax treaties 1921–61: Why?
- 8 Land taxation, economy and society in Britain and its colonies
- 9 Meade and inheritance tax
- 10 Taxation, human rights and the family
- 11 Family connections and the corporate entity: income splitting through the family company
- Epilogue: Establishing the foundations of tax law in UK universities
- References
- Table of cases
- Table of abbreviations
- Index
Contents
Published online by Cambridge University Press: 07 December 2009
Book contents
- Frontmatter
- Contents
- Contributors and affiliations
- Foreword by Dave Hartnett
- Foreword by Hugh Ault
- 1 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?)
- 2 The judicial approach to avoidance: some reflections on BMBF and SPI
- 3 Comparing the application of judicial interpretative doctrines to revenue statutes on opposite sides of the pond
- 4 Abuse of rights and European tax law
- 5 The US legislative and regulatory approach to tax avoidance
- 6 The law of taxation and unjust enrichment
- 7 The history of royalties in tax treaties 1921–61: Why?
- 8 Land taxation, economy and society in Britain and its colonies
- 9 Meade and inheritance tax
- 10 Taxation, human rights and the family
- 11 Family connections and the corporate entity: income splitting through the family company
- Epilogue: Establishing the foundations of tax law in UK universities
- References
- Table of cases
- Table of abbreviations
- Index
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- Comparative Perspectives on Revenue LawEssays in Honour of John Tiley, pp. v - viiPublisher: Cambridge University PressPrint publication year: 2008