000			02706nam a2200409 a 4500
005			20250918005514.0
008			090511s2008 enk b 011 0 eng
020			_a9780521887779 (hardback) _cRM473.20
020			_a0521887771 (hardback)
039		9	_a200912210943 _badnan _c200906181220 _dsuhaimi _y05-11-2009 _zmasrul
040			_aUKM
043			_ae-uk---
090			_aC47.17KD.C663 2
090			_aC47.17KD _b.C663 2
245	0	0	_aComparative perspectives on revenue law : _bessays in honour of John Tiley / _cedited by John Avery Jones, Peter Harris and David Oliver
260			_aCambridge, UK ; _aNew York : _bCambridge University Press, _c2008
300			_axvii, 327 p. ; _c24 cm.
504			_aIncludes bibliographical references (p. 296-308) and index
505	0		_aA 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 -- The judicial approach to avoidance : some reflections on BMBF and SPI / Malcolm Gammie -- Comparing the application of judicial interpretative doctrines to revenue statutes on opposite sides of the pond / Martin Mcmahon -- Abuse of rights and European tax law / Wolfgang Schon -- The US legislative and regulatory approach to tax avoidance / Erik M. Jensen -- The law of taxation and unjust enrichment / Graham Virgo -- The history of royalties in tax treaties 1921-61 : why? / Richard Vann -- Land taxation, economy, and society in Britain and its colonies / Martin Daunton -- Meade and inheritance tax / John Avery Jones -- Taxation, human rights, and the family / Philip Baker -- Family connections and the corporate entity : income splitting through the family company / David Oliver and Peter Harris
650		0	_aTaxation _xlaw and legislation _zUnited kingdom
650		0	_aTax evasion _zUnited Kingdom
650		0	_aFamily _xTaxation _xLaw and legislation _zUnited Kingdom
700	1		_aTiley, John
700	1		_aJones, John Avery, _d1940-
700	1		_aHarris, Peter, _d1964-
700	1		_aOliver, David _q(J. David B.)
856	4	2	_3Contributor biographical information _uhttp://www.loc.gov/catdir/enhancements/fy0811/2008003212-b.html
856	4	2	_3Publisher description _uhttp://www.loc.gov/catdir/enhancements/fy0811/2008003212-d.html
856	4	1	_3Table of contents only _uhttp://www.loc.gov/catdir/enhancements/fy0811/2008003212-t.html
907			_a.b14480207 _b2020-10-15 _c2019-11-12
942			_c01 _n0 _kC47.17KD.C663 2
914			_avtls003407436
990			_aAZR
991			_aFakulti Undang-Undang
998			_au _b2009-11-05 _cm _da _feng _genk _y0 _z.b14480207
999			_c440492 _d440492