Comparative perspectives on revenue law: essays in honour of John Tiley
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Cambridge [u.a.]
Cambridge Univ. Press
2008
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Contributor biographical information Publisher description Table of contents only Inhaltsverzeichnis |
| Beschreibung: | XVII, 327 S. |
| ISBN: | 9780521887779 |
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Datensatz im Suchindex
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|---|---|
| adam_text | CONTENTS
Contributors and affiliations page
viii
Foreword by
Dave Hartnett
χ
Foreword by Hugh Ault
xvi
1
A 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?)
1
BRIAN ARNOLD
Introduction
1
1.1
Background
-
preliminary matters
2
1.2
Statutory general anti-avoidance rules
11
1.3
Judicial anti-avoidance doctrines
15
1.4
Assessment of judicial anti-avoidance doctrines and
statutory GAARs
17
1.5
Similarity between the UK judicial anti-avoidance doctrines and the
Canadian
GAAR
20
2
The judicial approach to avoidance: some reflections on
BMBFand
SPI
25
MALCOLM
GAMMIE
Introduction
25
2.1
The BMBF decision
26
2.2
The
SPI
decision
33
Conclusion
38
3
Comparing the application of judicial interpretative doctrines
to revenue statutes on opposite sides of the pond
40
MARTIN McMAHON
Introduction
40
3.1
Interpretative doctrines
42
3.2
Anti-abuse doctrines
55
Conclusion
71
VI COMPARATIVE
PERSPECTIVES
ON REVENUE LAW
4
Abuse of rights and European tax law
75
WOLFGANG
SCHÖN
Introduction
75
4.1
The two levels oflegislation
76
4.2
Principles of abuse of rights under EC law
79
4.3
Abuse of rights in the field of the fundamental freedoms
84
4.4
Abuse of rights in the field of tax directives
93
Conclusion
98
5
The US legislative and regulatory approach to
tax avoidance
99
ERIK M. JENSEN
Introduction
99
5.1
The tax shelter problem
100
5.2
Targeted legislation
105
5.3
Outcomes-oriented legislation
107
5.4
Codifying anti-avoidance doctrines
110
5.5
Anti-avoidance doctrines and administrative action
117
5.6
Disclosure
119
5.7
Improving advisors behaviour
124
Conclusion: beyond the rules and a few final thoughts
129
6
The law of taxation and unjust enrichment
132
GRAHAM VIRGO
Introduction
132
6.1
The relevance of the law of restitution
133
6.2
Restitutionary claims for the use of money
144
Conclusion
164
7
The history of royalties in tax treaties
1921-61 :
Why?
166
RICHARD
VANN
Introduction
166
7.1
Early League of Nations models and treaty practice
167
7.2
Mexico and London models and treaty practice
179
7.3
OEEC work and treaty practice
184
Conclusion
196
8
Land taxation, economy and society in Britain
and its colonies
19 7
MARTIN DAUNTON
Introduction
197
8.1
Nature of land taxation in Britain resting on the land tax
198
8.2
Nature of land taxation: the case of India
209
CONTENTS
3.3
Nature of land taxation: the case of New Zealand
Conclusion
218
vu
212
9
Meade and inheritance tax
219
JOHN AVERY JONES
Introduction
219
9.1
Summary of Meade s transfer tax proposals
221
9.2
Adopting LAWAT
225
9.3
Trusts
227
9.4
Combining the legacy and succession duty approach to trusts with
Meade s LAWAT
229
10
Taxation, human rights and the family
232
PHILIP BAKER
Introduction
232
10.1
The bases in the Convention for challenging tax rules based upon
personal status
233
10.2
Discrimination on grounds of marital status
234
10.3
Discrimination on grounds of sex
236
10.4
The Widower s Bereavement Allowance cases
238
10.5
Discrimination on grounds of former marital status
240
10.6
Discrimination on grounds of existence of a family unit
242
Conclusion
243
11
Family connections and the corporate entity: income splitting
through the family company
244
DAVID OLIVER AND PETER HARRIS
Introduction
244
H.I Relevance of the tax subject
245
11.2
Working for the family company
254
11.3
Distributions of the family company
263
11.4
Retained profits of the family company
268
11.5
Disposal of shares in the family company
277
Conclusion
283
Epilogue: Establishing the foundations of tax law in
UK universities
288
JUDITH FREEDMAN
References
296
Table of cases
309
Table of abbreviations
Index
323
322
|
| adam_txt |
CONTENTS
Contributors and affiliations page
viii
Foreword by
Dave Hartnett
χ
Foreword by Hugh Ault
xvi
1
A 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?)
1
BRIAN ARNOLD
Introduction
1
1.1
Background
-
preliminary matters
2
1.2
Statutory general anti-avoidance rules
11
1.3
Judicial anti-avoidance doctrines
15
1.4
Assessment of judicial anti-avoidance doctrines and
statutory GAARs
17
1.5
Similarity between the UK judicial anti-avoidance doctrines and the
Canadian
GAAR
20
2
The judicial approach to avoidance: some reflections on
BMBFand
SPI
25
MALCOLM
GAMMIE
Introduction
25
2.1
The BMBF decision
26
2.2
The
SPI
decision
33
Conclusion
38
3
Comparing the application of judicial interpretative doctrines
to revenue statutes on opposite sides of the pond
40
MARTIN McMAHON
Introduction
40
3.1
Interpretative doctrines
42
3.2
Anti-abuse doctrines
55
Conclusion
71
VI COMPARATIVE
PERSPECTIVES
ON REVENUE LAW
4
Abuse of rights and European tax law
75
WOLFGANG
SCHÖN
Introduction
75
4.1
The two levels oflegislation
76
4.2
Principles of 'abuse of rights' under EC law
79
4.3
Abuse of rights in the field of the fundamental freedoms
84
4.4
Abuse of rights in the field of tax directives
93
Conclusion
98
5
The US legislative and regulatory approach to
tax avoidance
99
ERIK M. JENSEN
Introduction
99
5.1
The tax shelter problem
100
5.2
Targeted legislation
105
5.3
Outcomes-oriented legislation
107
5.4
Codifying anti-avoidance doctrines
110
5.5
Anti-avoidance doctrines and administrative action
117
5.6
Disclosure
119
5.7
Improving advisors'behaviour
124
Conclusion: beyond the rules and a few final thoughts
129
6
The law of taxation and unjust enrichment
132
GRAHAM VIRGO
Introduction
132
6.1
The relevance of the law of restitution
133
6.2
Restitutionary claims for the use of money
144
Conclusion
164
7
The history of royalties in tax treaties
1921-61 :
Why?
166
RICHARD
VANN
Introduction
166
7.1
Early League of Nations models and treaty practice
167
7.2
Mexico and London models and treaty practice
179
7.3
OEEC work and treaty practice
184
Conclusion
196
8
Land taxation, economy and society in Britain
and its colonies
19 7
MARTIN DAUNTON
Introduction
197
8.1
Nature of land taxation in Britain resting on the land tax
198
8.2
Nature of land taxation: the case of India
209
CONTENTS
3.3
Nature of land taxation: the case of New Zealand
Conclusion
218
vu
212
9
Meade and inheritance tax
219
JOHN AVERY JONES
Introduction
219
9.1
Summary of Meade's transfer tax proposals
221
9.2
Adopting LAWAT
225
9.3
Trusts
227
9.4
Combining the legacy and succession duty approach to trusts with
Meade's LAWAT
229
10
Taxation, human rights and the family
232
PHILIP BAKER
Introduction
232
10.1
The bases in the Convention for challenging tax rules based upon
personal status
233
10.2
Discrimination on grounds of marital status
234
10.3
Discrimination on grounds of sex
236
10.4
The Widower's Bereavement Allowance cases
238
10.5
Discrimination on grounds of former marital status
240
10.6
Discrimination on grounds of existence of a family unit
242
Conclusion
243
11
Family connections and the corporate entity: income splitting
through the family company
244
DAVID OLIVER AND PETER HARRIS
Introduction
244
H.I Relevance of the tax subject
245
11.2
Working for the family company
254
11.3
Distributions of the family company
263
11.4
Retained profits of the family company
268
11.5
Disposal of shares in the family company
277
Conclusion
283
Epilogue: Establishing the foundations of tax law in
UK universities
288
JUDITH FREEDMAN
References
296
Table of cases
309
Table of abbreviations
Index
323
322 |
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| spellingShingle | Comparative perspectives on revenue law essays in honour of John Tiley Recht Steuer Taxation Law and legislation Great Britain Tax evasion Great Britain Family Taxation Law and legislation Great Britain Einkommensteuerrecht (DE-588)4070699-0 gnd |
| subject_GND | (DE-588)4070699-0 (DE-588)4022153-2 (DE-588)4143413-4 (DE-588)4016928-5 |
| title | Comparative perspectives on revenue law essays in honour of John Tiley |
| title_auth | Comparative perspectives on revenue law essays in honour of John Tiley |
| title_exact_search | Comparative perspectives on revenue law essays in honour of John Tiley |
| title_exact_search_txtP | Comparative perspectives on revenue law essays in honour of John Tiley |
| title_full | Comparative perspectives on revenue law essays in honour of John Tiley ed. by John Avery Jones ... |
| title_fullStr | Comparative perspectives on revenue law essays in honour of John Tiley ed. by John Avery Jones ... |
| title_full_unstemmed | Comparative perspectives on revenue law essays in honour of John Tiley ed. by John Avery Jones ... |
| title_short | Comparative perspectives on revenue law |
| title_sort | comparative perspectives on revenue law essays in honour of john tiley |
| title_sub | essays in honour of John Tiley |
| topic | Recht Steuer Taxation Law and legislation Great Britain Tax evasion Great Britain Family Taxation Law and legislation Great Britain Einkommensteuerrecht (DE-588)4070699-0 gnd |
| topic_facet | Recht Steuer Taxation Law and legislation Great Britain Tax evasion Great Britain Family Taxation Law and legislation Great Britain Einkommensteuerrecht Großbritannien Aufsatzsammlung Festschrift |
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