| 000 | 02488nam a22003371a 4500 | ||
|---|---|---|---|
| 001 | bpp09260811 | ||
| 003 | UtOrBLW | ||
| 005 | 20220725103736.0 | ||
| 006 | m d | ||
| 007 | cr un ---uuuua | ||
| 008 | 170727s2017 enk ob 100 0 eng d | ||
| 020 | _a9781509908400 | ||
| 040 |
_aUtOrBLW _beng _cUtOrBLW |
||
| 043 | _ae-uk--- | ||
| 050 | 4 |
_aKD5359.A2 _bT39 2017 |
|
| 082 |
_a343.49 _223 _bST- |
||
| 111 | 2 |
_aTax Law History Conference _967635 |
|
| 245 | 1 | 0 |
_aStudies in the history of tax law _nVolume 8 |
| 260 |
_aLondon _bBloomsbury _c2017 |
||
| 300 | _a1 online resource (x, 538 p.) | ||
| 504 | _aIncludes bibliographical references | ||
| 520 | _a"These are the papers from the 8th Cambridge Tax Law History Conference held in July 2016. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes: Two papers focus on tax theory; one on John Locke and another on the impact of English tax literature in the Netherlands in the nineteenth century. Five deal with the history of UK specific interpretational issues in varying contexts--an ancient exemption, insurance companies, special contribution, the profits tax GAAR and capital gains tax. Two more papers consider aspects of HMRC operations. Another three focus on facets of international taxation, including treaties between the UK and European countries, treaties between the UK and developing countries and the UN model tax treaties of 1928. The book also incorporates a range of interesting topics from other countries, including the introduction of income tax in Ireland and in Chile, post-war income taxation in Australia, early interpretation of 'income' in New Zealand and a discussion of some early indirect taxes in India and China."--Bloomsbury Publishing. | ||
| 530 | _aAlso issued in print. | ||
| 533 |
_aElectronic reproduction. _bLondon : _cBloomsbury Publishing, _d2014. _nAvailable via World Wide Web. _nAccess limited by licensing agreement. _7s2014 dcunns |
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| 650 | 0 |
_aTaxation _xLaw and legislation _zGreat Britain _xHistory _vCongresses _967636 |
|
| 650 | 0 |
_aTaxation _xLaw and legislation _xHistory _vCongresses _967637 |
|
| 700 | 1 |
_aHarris, Peter _967638 |
|
| 700 | 1 |
_aDe Cogan, Dominic _967639 |
|
| 856 | 4 | 0 |
_uhttp://dx.doi.org/10.5040/9781509908400 _3Bloomsbury collection |
| 942 |
_2ddc _cEBK |
||
| 999 |
_c227475 _d227475 |
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