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  • 1
    Online Resource
    Online Resource
    Studies in the history of tax law : Volume 5 (2012)
    Oxford : Hart
    Details
    UID:
    gbv_1694771113
    Format: 1 Online-Ressource (502 p) , ill
    Edition: London Bloomsbury Publishing 2014 Electronic reproduction; Available via World Wide Web
    Edition: Also issued in print
    ISBN: 9781474200752
    Content: "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."--Bloomsbury Publishing
    Note: Includes bibliographical references , Also issued in print. , Electronic reproduction; Available via World Wide Web , Barrierefreier Inhalt: Compliant with Level AA of the Web Content Accessibility Guidelines. Content is displayed as HTML full text which can easily be resized or read with assistive technology, with mark-up that allows screen readers and keyboard-only users to navigate easily
    Additional Edition: ISBN 9781849462242
    Additional Edition: ISBN 9781847318541
    Additional Edition: ISBN 9781847318701
    Additional Edition: Hardback version ISBN 9781849462242
    Additional Edition: PDF version ISBN 9781847318541
    Language: English
    DOI: 10.5040/9781474200752
    URL: lizenzpflichtig
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
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    UB Potsdam
  • 2
    Online Resource
    Online Resource
    Studies in the history of tax law.; Volume 5 / (2012)
    Oxford ; : Hart Publishing,
    Details
    UID:
    edocfu_9959202149402883
    Format: 1 online resource (515 p.)
    Edition: 1st ed.
    ISBN: 1-4742-0075-3 , 1-280-37814-X , 9786613556059 , 1-84731-854-1
    Series Statement: Studies in the History of Tax Law
    Content: "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."--Bloomsbury Publishing.
    Note: "These are the papers from the July 2010 Tax Law History Conference ... organised by the Cambridge University Law Faculty's Centre for Tax Law"--Pref. , Conference proceedings. , Cover; Prelims; Preface; Acknowledgement; Contents; List of Contributors; 1. Defining and Taxing Companies 1799 to 1965; 2. Public Health Imperatives and Taxation Policy: the Window Tax as an Early Paradigm in English Law; 3. Montesquieu - 'The Lively President' and the English Way of Taxation; 4. Charitable Treatment? - A Short History of the Taxation of Charities in Australia; 5. A Short History of the Charitable Purposes Exemption from Income Tax of 1799; 6. Contextualising the Development of the Tax Profession: Some First Thoughts; 7. The Road to 1944: Antecedents of the PAYE Scheme , 8. Restricting Tax Relief on Business Entertaining and Gifts: 1948-19659. History of the International Taxation of Income from Services; 10. ERA Seligman: The Surprising Fiscal Sociologist; 11. Charles Herckenrath's 100 Per Cent Death Tax Rate; 12. The History of Death Duties and Gift Duty in New Zealand; 13. An Older Tale of Default on Greek Bonds; 14. Avoiding Evasion: An Australian Historical Perspective; 15. Do We Need 7(3)? History and Purpose of the Business Profits Deduction Rule in Tax Treaties; 16. The Negotiation and Drafting of the 1967 United Kingdom - Australia Taxation Treaty , Also issued in printing. , English
    Additional Edition: ISBN 1-84946-224-0
    Language: English
    DOI: 10.5040/9781474200752
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    Open Access Request
    FU Berlin
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