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Studies in the History of Tax Law, Volume 11

Engelsk Paperback

Studies in the History of Tax Law, Volume 11

Engelsk Paperback
Tjek vores konkurrenters priser

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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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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Se mere i:
Produktdetaljer
Sprog: Engelsk
Sider: 528
ISBN-13: 9781509963300
Indbinding: Paperback
Udgave:
ISBN-10: 1509963308
Kategori: Komparativ ret
Udg. Dato: 20 mar 2025
Længde: 10mm
Bredde: 154mm
Højde: 234mm
Forlag: Bloomsbury Publishing PLC
Oplagsdato: 20 mar 2025
Forfatter(e):
Forfatter(e)

Kategori Komparativ ret

ISBN-13 9781509963300

Sprog Engelsk

Indbinding Paperback

Sider 528

Udgave

Længde 10mm

Bredde 154mm

Højde 234mm

Udg. Dato 20 mar 2025

Oplagsdato 20 mar 2025

Forlag Bloomsbury Publishing PLC

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