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PUBLISHER
Hart Publishing
PUBLISHED
December 2011
AVAILABILITY
In stock
PRICE
$164.00
EXTENT
514 pages
COVER
Hardback
ISBN
9781849462242

 

Studies in the History of Tax Law - no. 5
Studies in the History of Tax Law, Volume 5
Edited by: John Tiley

These are the papers from the 2010 Tax law History Conference. The papers reflect an even wider 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, Charitable Purposes Exemption from Income Tax: Pitt to Pemsel 1798 ? 1891 and Australian perspectives on avoiding evasion. Turning to international tax there are essays on the history of the international taxation of income from enterprise services, the Negotiation and Drafting of the 1967 United Kingdom Australia Taxation Treaty and on art 7 (3) of the OECD Model Treaty.



John Tiley passed away on the 30 June 2013. He was a Life Fellow of Queens' College, Cambridge, and Emeritus Professor of the Law of Taxation in the University of Cambridge.

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