Studies In The History Of Tax Law

John Tiley

• 22 december 2011
• 9781849462242

Samenvatting:

This work contains the full text of the papers presented at the fifth Tax Law History Conference in July 2010. The Conference was organised by the Cambridge Law Faculty's Centre for Tax Law.



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.