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Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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

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ISBN13: 9780521887779
Published: June 2008
Publisher: Cambridge University Press
Country of Publication: UK
Format: Hardback
Price: £94.99

Despatched in 6 to 8 days.

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.

  • Contributors are scholars of the highest reputation, and the volume therefore offers a compilation of high-quality essays
  • Topics addressed are perennial issues facing tax policy makers all over the world
  • International coverage of topic gives the book a cross-jurisdiction appeal

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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 Schon
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.

Series: Cambridge Tax Law Series

Value Added Tax: A Comparative Approach 2nd ed ISBN 9781107042988
Published July 2015
Cambridge University Press
The Rise of the Value-Added Tax ISBN 9781107044128
Published April 2015
Cambridge University Press
Value Added Tax: A Comparative Approach 2nd ed ISBN 9781107617629
Published March 2015
Cambridge University Press
European Union Corporate Tax Law ISBN 9781107018990
Published May 2013
Cambridge University Press
Corporate Tax Law: Structure, Policy and Practice ISBN 9781107033535
Published March 2013
Cambridge University Press
Tax Expenditure Management: A Critical Assessment ISBN 9781107007369
Published February 2013
Cambridge University Press
The Taxation of Corporate Groups Under Consolidation: An International Comparison ISBN 9781107033498
Published December 2012
Cambridge University Press
Resolving Transfer Pricing Disputes: A Global Analysis ISBN 9781107026599
Published November 2012
Cambridge University Press
Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches ISBN 9780521887762
Published September 2011
Cambridge University Press
International Taxation of Permanent Establishments: Principles and Policy ISBN 9780521516327
Published September 2011
Cambridge University Press
Tax Policy, Women and the Law: UK and Comparative Perspectives ISBN 9780521878036
Published November 2010
Cambridge University Press
International Commercial Tax ISBN 9780521853118
Published July 2010
Cambridge University Press
The Victorian Taxpayer and the Law: A Study in Constitutional Conflict ISBN 9780521899246
Published April 2009
Cambridge University Press
International Tax as International Law: An Analysis of the International Tax Regime ISBN 9780521618014
Published October 2007
Cambridge University Press
Income Tax in Common Law Jurisdictions: Volume 1 - From the Origins to 1820 ISBN 9780521870832
Published November 2006
Cambridge University Press