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Studies in the History of Tax Law. Volume 11. 租税法史研究 第11巻
・ISBN 978-1-5099-6326-3 2023 hard GB£ 140.00
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・ISBN 978-1-5099-6330-0 2025 paper GB£ 64.99
￥20,588.- (税込) ※（※）価格はご注文時の参考価格となります。
納品価格につきましては書籍の入荷時点で確定となります。
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電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-1-5099-6329-4
| 著者・編者 | Harris, Peter / Cogan, Dominic de (eds.), |
|---|---|
| シリーズ | Studies in the History of Tax Law |
| 出版社 | (Hart, UK) |
| 出版年月 | 2023.09 |
| ページ数 | 528 pp. |
| 言語 | ENG |
| ニュース番号 | ＜701-398 701-426＞ |
解説
This book is a continuation of the prestigious series which is drawn from the papers of the biennial Cambridge Tax Law History Conference. The authors are a mix of academics and senior tax professionals from the judiciary and practice with representatives from 9 countries. The series continues to investigate current tax policy debates in an historical context. The papers fall within 3 basic categories:
1. UK and Irish tax, looking at a variety of topics such as tax administration, cases and judges (Whitney, Singer, Viscount Radcliffe), the taxation of royal forests, the taxation of spirits, and income tax transition in the Irish Free State;
2. International taxation, with chapters on the role of international organisations (OECD, League of Nations) and on South Africa's early attempts to address double taxation (tax treaties); and
3. Non-UK tax systems, including chapters on the legacy of colonial influence (Dutch East Indies), early developments in China, New Zealand, and the USA, an influential Canadian report (Carter Commission), development of the GAAR in Scandanavia, and the receipt of Roman tax law in Europe.