Table of contents for Comparative perspectives on revenue law : essays in honour of John Tiley / edited by John Avery Jones, Peter Harris, and David Oliver.
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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?) Brian Arnold; 2. The judicial approach to avoidance: some reflections on BMBF and SPI Malcolm Gammie; 3. Comparing the application of judicial interpretive doctrines to revenue statutes on opposite sides of the pond Martin McMahon; 4. Abuse of rights and European tax law Wolfgang Schön; 5. The US legislative and regulatory approach to tax avoidance Erik Jensen; 6. The law of taxation and unjust enrichment Graham Virgo; 7. The history of royalties in tax treaties 1921-1961: why? Richard Vann; 8. Land taxation, economy and society in Britain and its colonies Martin Daunton; 9. Meade and inheritance tax John Avery Jones; 10. Taxation, human rights and the family Philip Baker; 11. Family connections and the corporate entity: income splitting through the family company David Oliver and Peter Harris; Epilogue: Establishing the foundations of tax law in UK universities Judith Freedman.
Library of Congress subject headings for this publication:
Taxation -- Law and legislation -- Great Britain.
Tax evasion -- Great Britain.
Family -- Taxation -- Law and legislation -- Great Britain.