Studies in the History of Tax Law, Volume 11 Book Reviews
Studies in the History of Tax Law, Volume 11 by Dominic de Cogan & Peter Harris Book Summary
This book is a continuation of the prestigious series which is drawn from the papers of the biennial Cambridge Tax Law History Conference. The authors are a mix of academics and senior tax professionals from the judiciary and practice with representatives from 9 countries. The series continues to investigate current tax policy debates in an historical context. The papers fall within 3 basic categories:
1. UK and Irish tax, looking at a variety of topics such as tax administration, cases and judges (Whitney, Singer, Viscount Radcliffe), the taxation of royal forests, the taxation of spirits, and income tax transition in the Irish Free State;
2. International taxation, with chapters on the role of international organisations (OECD, League of Nations) and on South Africa's early attempts to address double taxation (tax treaties); and
3. Non-UK tax systems, including chapters on the legacy of colonial influence (Dutch East Indies), early developments in China, New Zealand, and the USA, an influential Canadian report (Carter Commission), development of the GAAR in Scandanavia, and the receipt of Roman tax law in Europe.
Book Name | Studies in the History of Tax Law, Volume 11 |
Genre | Law |
Author | Dominic de Cogan & Peter Harris |
Published | 21 September 2023, Thursday |
Language | English |
E-Book Size | 2.27 MB |
Studies in the History of Tax Law, Volume 11 (Dominic de Cogan & Peter Harris) Book Reviews 2024
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Summary of Studies in the History of Tax Law, Volume 11 by Dominic de Cogan & Peter Harris
The Studies in the History of Tax Law, Volume 11 book written by Dominic de Cogan & Peter Harris was published on 21 September 2023, Thursday in the Law category. A total of 130 readers of the book gave the book 0 points out of 5.
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