Comparative Perspectives on Revenue Law: Essays in Honour of John Tiley

by Edited by John Avery Jones , Peter Harris , David Oliver

• ISBN13: 9780521887779
• ISBN10: 0521887771
• Edition: 1st
• Format: Hardcover
• Copyright: 2008-07-14
• Publisher: Cambridge University Press

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.

Table of 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?)

The judicial approach to avoidance: some reflections on BMBF and SPI

Comparing the application of judicial interpretive doctrines to revenue statutes on opposite sides of the pond

Abuse of rights and European tax law

The US legislative and regulatory approach to tax avoidance

The law of taxation and unjust enrichment

The history of royalties in tax treaties 1921-1961: why?

Land taxation, economy and society in Britain and its colonies

Meade and inheritance tax

Taxation, human rights and the family

Family connections and the corporate entity: income splitting through the family company

Epilogue: Establishing the foundations of tax law in UK universities

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