Studies in the History of Tax Law, Volume 8Peter Harris, Dominic de Cogan Bloomsbury Publishing, 10.08.2017 - 552 Seiten These are the papers from the 8th Cambridge Tax Law History Conference held in July 2016. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes: Two papers focus on tax theory; one on John Locke and another on the impact of English tax literature in the Netherlands in the nineteenth century. Five deal with the history of UK specific interpretational issues in varying contexts – an ancient exemption, insurance companies, special contribution, the profits tax GAAR and capital gains tax. Two more papers consider aspects of HMRC operations. Another three focus on facets of international taxation, including treaties between the UK and European countries, treaties between the UK and developing countries and the UN model tax treaties of 1928. The book also incorporates a range of interesting topics from other countries, including the introduction of income tax in Ireland and in Chile, post-war income taxation in Australia, early interpretation of 'income' in New Zealand and a discussion of some early indirect taxes in India and China. |
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Studies in the History of Tax Law, Volume 8 Peter Harris,Dominic de Cogan Eingeschränkte Leseprobe - 2017 |
Studies in the History of Tax Law, Volume 8 Peter Harris,Dominic de Cogan Keine Leseprobe verfügbar - 2017 |
Häufige Begriffe und Wortgruppen
accounts administration agreement applied argued argument assessment assets Australian Avery Jones Board of Inland British Budget Canberra capital levy cent cess taxes Chile Commissioners Committee concessions consent Constitution Cort Court deduction developing countries dividends Double Taxation draft economic effect ESCs excess profits tax Excise duty exemption federal File ref Finance Act Finance Act 1965 fiscal fund government’s granted Han Dynasty History HMRC House ibid included income tax Income Tax Act Inland Revenue interest investment Ireland Irish Irish Famine issue League of Nations legislation Linden Locke Locke’s London Lord Lord Wilberforce ment mineral negotiations Netherlands OECD Office Parliament permanent establishment person political Premiers premiums principle profits tax GAAR property rights provision purpose reference relation relief Report resident Revenue’s rule salt monopoly saltpetre statute statutory tax avoidance tax law tax system tax treaties taxpayer tion transaction Union withholding tax Zealand