Studies in the History of Tax Law: Volume 5 - Tiley, John

Studies in the History of Tax Law: Volume 5

John Tiley

Yayınevi: Hart Publishing

Yayın tarihi: 12/2011

ISBN: 9781849462242

Ciltli | İngilizce | 514 Sayfa | 15,39x23,6x3,61 cm.

Tür: Hukuk

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This book contains the papers from the 2010 Tax Law History Conference held at Lucy Cavendish College (Cambridge). The papers reflect a wide range of topics, including: problems in defining and taxing companies from 1799 to 1965 * the Window tax from a public health perspective * the development of the tax profession * Montesquieu and ERA Seligman * taxing charities in Australia * The Charitable Purposes Exemption from Income Tax: Pitt to Pemsel 1798-1891 * Australian perspectives on avoiding evasion * the history of the international taxation of income from enterprise services * the negotiation and drafting of the 1967 United Kingdom Australia Taxation Treaty * Art 7(3) of the OECD Model Treaty. The book will be of interest to students, scholars, and practitioners who are interested in tax law and tax history. (Series: Studies in the History of Tax Law — Vol. 5)

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