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Comparative Perspectives on Revenue Law - Essays in Honour of John Tiley (Hardcover, New)
Loot Price: R2,977
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Comparative Perspectives on Revenue Law - Essays in Honour of John Tiley (Hardcover, New)
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Dedicated to the work of John Tiley, the premier tax academic in
the UK for more than two decades, this volume of essays focuses on
two themes that, among others, inspire the writings of Tiley. The
first of these themes, tax avoidance, involves using tax law in a
manner that is contrary to legislative intent. The second of these
themes, taxation of the family, involves proper identification of
the tax subject and is therefore one of the fundamental structural
features of income tax. Drawing on historical precedent, academic
excellence and personal experience, the importance of Tiley's
contribution to the tax field is identified through contributions
by some of the world's most influential tax writers.
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