著者紹介

内容

目次

1. A comparison of statutory general anti-avoidance rules and judicialgeneral anti-avoidance doctrines as a means of controlling tax avoidance:which is better? (What would John Tiley think?) Brian Arnold; 2. The judicialapproach to avoidance: some reflections on BMBF and SPI Malcolm Gammie; 3.Comparing the application of judicial interpretive doctrines to revenuestatutes on opposite sides of the pond Martin McMahon; 4. Abuse of rights andEuropean tax law Wolfgang Schon; 5. The US legislative and regulatoryapproach to tax avoidance Erik Jensen; 6. The law of taxation and unjustenrichment Graham Virgo; 7. The history of royalties in tax treaties1921-1961: why? Richard Vann; 8. Land taxation, economy and society inBritain and its colonies Martin Daunton; 9. Meade and inheritance tax JohnAvery Jones; 10. Taxation, human rights and the family Philip Baker; 11.Family connections and the corporate entity: income splitting through thefamily company David Oliver and Peter Harris; Epilogue: Establishing thefoundations of tax law in UK universities Judith Freedman.