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Studies in the History of Tax Law, Volume 5: Studies in the History of Tax Law

Editat de John Tiley
en Limba Engleză Hardback – 21 dec 2011
These are the papers from the 2010 Tax law History Conference. The papers reflect an even wider range of topics, including problems in defining and taxing Companies from 1799 to 1965, the Window tax from a Public Health perspective, the development of the tax profession, Montesquieu and ERA Seligman, taxing charities in Australia, Charitable Purposes Exemption from Income Tax: Pitt to Pemsel 1798 - 1891 and Australian perspectives on avoiding evasion. Turning to international tax there are essays on the history of the international taxation of income from enterprise services, the Negotiation and Drafting of the 1967 United Kingdom Australia Taxation Treaty and on art 7 (3) of the OECD Model Treaty.
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Specificații

ISBN-13: 9781849462242
ISBN-10: 1849462240
Pagini: 514
Dimensiuni: 156 x 234 x 33 mm
Greutate: 0.91 kg
Ediția:New.
Editura: Bloomsbury Publishing
Colecția Hart Publishing
Seria Studies in the History of Tax Law

Locul publicării:London, United Kingdom

Caracteristici

The essays in this volume are the papers from the 2010 Tax law History Conference.The author, John Tiley, is a leading law scholar and each essay is written by an expert in tax law.The book will be of interest to students, scholars and practioners who are interested in tax law history.

Notă biografică

John Tiley passed away on the 30 June 2013. He was a Life Fellow of Queens' College, Cambridge, and Emeritus Professor of the Law of Taxation in the University of Cambridge.

Cuprins

1. Defining and Taxing Companies 1799 to 1965John Avery Jones2. Public Health Imperatives and Taxation Policy: the Window Tax as an Early Paradigm in English LawChantal Stebbings3. Montesquieu - 'The Lively President' and the English Way of TaxationJohn Snape4. Charitable Treatment? - A Short History of Taxation of Charities in AustraliaAnn O'Connell5. A Short History of the Charitable Purposes Exemption from Income Tax of 1799Michael Gousmett6. Contextualising the Development of the Tax Profession: Some First ThoughtsJane Frecknall-Hughes7. The Road to 1944: Antecedents of the PAYE SchemeJohn Pearce8. Restricting Tax Relief on Business Entertaining and Gifts: 1948-1965David Stopforth9. History of the International Taxation of Income from ServicesAngharad Miller10. ERA Seligman: The Surprising Fiscal SociologistAnn Mumford11. Charles Herckenrath's 100 Per Cent Death Tax RateOnno Ydema and Henk Vording12. The History of Death Duties and Gift Duty in New ZealandMichael Littlewood13. An Older Tale of Default on Greek BondsMalcolm Gammie14. Avoiding Evasion: An Australian Historical PerspectiveMargaret McKerchar and Cynthia Coleman15. Do We Need Article 7 (3)? History and Purpose of the Business Profi ts Deduction Rule in Tax TreatiesRichard Vann16. The Negotiation and Drafting of the 1967 United Kingdom- Australia Taxation TreatyC John Taylor

Recenzii

...a welcome addition to the literature.The evidence of research effort is impressive and is a major strength of this volume. Each of the articles provides a wealth of detail...I would commend [it] to anyone with an interest in taxation history. It sets a high standard for detailed archive-sourced tax historical research. Furthermore, it rewards a careful reading and contains pearls of great price in providing examples of detailed and evocative historical research.

Descriere

This work contains the full text of the papers presented at the fifth Tax Law History Conference in July 2010. The Conference was organised by the Cambridge Law Faculty's Centre for Tax Law.