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Studies in the History of Tax Law, Volume 11
Engelsk
Bogcover for Studies in the History of Tax Law, Volume 11 af , 9781509963300
Specifikationer
Sprog:
Engelsk
Sider:
528
ISBN-13:
9781509963300
Indbinding:
Paperback
ISBN-10:
1509963308
Kategori:
Udg. Dato:
20 mar 2025
Størrelse i cm:
23,4 x 15,4 x 1,0
Oplagsdato:
20 mar 2025

Studies in the History of Tax Law, Volume 11

Engelsk
Paperback 2025
Format:

Bog beskrivelse

This book is a continuation of the prestigious series which is drawn from the papers of the biennial Cambridge Tax Law History Conference. The authors are a mix of academics and senior tax professionals from the judiciary and practice with representatives from 9 countries. The series continues to investigate current tax policy debates in an historical context. The papers fall within 3 basic categories:

1. UK and Irish tax, looking at a variety of topics such as tax administration, cases and judges (Whitney, Singer, Viscount Radcliffe), the taxation of royal forests, the taxation of spirits, and income tax transition in the Irish Free State;
2. International taxation, with chapters on the role of international organisations (OECD, League of Nations) and on South Africa’s early attempts to address double taxation (tax treaties); and
3. Non-UK tax systems, including chapters on the legacy of colonial influence (Dutch East Indies), early developments in China, New Zealand, and the USA, an influential Canadian report (Carter Commission), development of the GAAR in Scandanavia, and the receipt of Roman tax law in Europe.

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Specifikationer
Sprog:
Engelsk
Sider:
528
ISBN-13:
9781509963300
Indbinding:
Paperback
ISBN-10:
1509963308
Kategori:
Udg. Dato:
20 mar 2025
Størrelse i cm:
23,4 x 15,4 x 1,0
Oplagsdato:
20 mar 2025
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