Download or read book Landmark Cases in Revenue Law written by and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors' extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists."--Bloomsbury Publishing.
Download or read book Cases and Materials in Revenue Law written by A. J. Easson and published by . This book was released on 1973 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cases and Materials in Revenue Law written by Alexander James Easson and published by . This book was released on 1990 with total page 577 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Landmark Cases in Revenue Law written by John Snape and published by Bloomsbury Publishing. This book was released on 2019-01-10 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors' extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.
Download or read book Tax Stories written by Paul L. Caron and published by . This book was released on 2003 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: Exploration by ten leading tax scholars of the historical contexts of ten U.S. Supreme Court federal income tax cases and the role they continue to play in current tax law: Glenshaw Glass; Macomber; Kirby Lumber; Davis; Welch; INDOPCO; Crane; Schlude; Earl; Knetsch.
Download or read book Easson written by Alexander James Easson and published by . This book was released on 1990 with total page 577 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Revenue Law written by Y. Grbich and published by MICHIE. This book was released on 1990 with total page 1171 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Revenue Law Cases and Materials written by Grbich and published by . This book was released on 1995-12-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Landmark Briefs and Arguments of the Supreme Court of the United States written by United States. Supreme Court and published by . This book was released on 1975 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 80 volume set covers landmark constitutional law cases from 1793 through 1973. Supplemental volumes are available through the 1986 term. The reader is provided with the circumstances that influence the decisions of the justices and that form the factual foundation of each of the included cases.
Download or read book Easson Cases and Material on Revenue Law written by Alexander James Easson and published by . This book was released on 1989 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Landmark Cases in Equity written by Charles Mitchell and published by Bloomsbury Publishing. This book was released on 2012-07-06 with total page 750 pages. Available in PDF, EPUB and Kindle. Book excerpt: Landmark Cases in Equity continues the series of essay collections which began with Landmark Cases in the Law of Restitution (2006) and continued with Landmark Cases in the Law of Contract (2008) and Landmark Cases in the Law of Tort (2010). It contains essays on landmark cases in the development of equitable doctrine running from the seventeenth century to recent times. The range, breadth and social importance of equitable principles, as these affect commercial, domestic and even political matters are well known. By focusing on the historical development of these principles, the essays in this collection help us to understand them more clearly, and also provide insights into the processes of legal change through judicial innovation. Themes addressed in the essays include the nature of the courts' equitable jurisdiction, the development of property rights in equity, constraints on the powers of settlors to create express trusts, the duties of trustees and other fiduciaries, remedies for breach of these duties, and the evolution of constructive and resulting trusts.
Download or read book Tax Law State Building and the Constitution written by Dominic de Cogan and published by Bloomsbury Publishing. This book was released on 2020-08-06 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: This monograph looks at how tax is intertwined with constitutional law and the state in the UK. It looks at a variety of topics including tax devolution, scrutiny and reform of tax legislation, the protection of taxpayers and the domestic legal processing of international rules and problems. Tax Law, State-Building and the Constitution presents and interrogates five key claims. First, there is a clear overlap between the concerns of tax and constitutional lawyers. Secondly, the tax system is being deeply affected by the fast pace of constitutional change. Thirdly, decisions taken in the tax field are likely to have a reverse influence on the evolution of the constitution. Fourthly, these relationships are heavily context-dependent, with tax making all the difference to some ongoing constitutional controversies whilst having very little to do with others. Fifthly, by acknowledging tax as an important moving part within the contemporary constitution we might understand both tax and constitutional law a little better. The book therefore contributes to deeper theoretical debates on the identity of tax law as a discipline, the relevance of tax to public lawyers, the meaning of state-building in the recent history of a developed country and the importance of public finances to a wider sense of 'what is going on'. These are questions that ought to command the attention of tax and constitutional law academics as well as policy makers and reformers. Runner-up of the 2022 SLS Peter Birks Prize for Outstanding Legal Scholarship.
Download or read book Mr Justice Brandeis written by Felix Frankfurter (1882-1965, ed) and published by Da Capo Press, Incorporated. This book was released on 1972-02-21 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Beneficial Ownership in Tax Law and Tax Treaties written by Pablo A Hernández González-Barreda and published by Bloomsbury Publishing. This book was released on 2020-05-28 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the concept of beneficial ownership in equity law, the domestic tax laws of the United Kingdom, Canada and the United States, as well as its varied and increasing uses in international tax law. By analysing the evolution of beneficiary rights in equity and the use of beneficial ownership wording in tax law, the book draws a roadmap for dealing with beneficial ownership in both national and international tax law. This approach highlights those common misconceptions that can be avoided by understanding the origins of the concept and its engagement with equity, as well as the differences with tax law. However, the book does not limit itself to dealing with theoretical discussion, but also offers an instructive and detailed practical case study. Offering both academic commentary and a practitioner focus, the book will be of the utmost interest to scholars and practitioners from common and civil law countries dealing with tax and estate law, particularly given beneficial ownership's increasing relevance.
Download or read book Statement of Procedural Rules written by United States. Internal Revenue Service and published by . This book was released on 1985 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book European Union Corporate Tax Law written by Christiana H. J. I. Panayi and published by Cambridge University Press. This book was released on 2021-06-17 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This book traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies, and permanent establishments. Christiana HJI Panayi examines existing legislation, soft law, and the case law of the Court of Justice, as well as the Commission's burgeoning external tax policy initiatives. The book not only explores the tax issues pertaining to direct investment, but also analyzes the taxation of passive investment income, corporate reorganisations, exit taxes, and the treatment of anti-abuse regimes. Through this careful analysis, the book highlights the convergences and divergences arising from the interplay between EU corporate tax law and international tax law, especially the OECD model tax convention. This second edition also reviews developments in the context of the State aid prohibition and high-profile cases on tax rulings.
Download or read book Takings written by Richard A. Epstein and published by Harvard University Press. This book was released on 2009-07-01 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: If legal scholar Richard Epstein is right, then the New Deal is wrong, if not unconstitutional. Epstein reaches this sweeping conclusion after making a detailed analysis of the eminent domain, or takings, clause of the Constitution, which states that private property shall not be taken for public use without just compensation. In contrast to the other guarantees in the Bill of Rights, the eminent domain clause has been interpreted narrowly. It has been invoked to force the government to compensate a citizen when his land is taken to build a post office, but not when its value is diminished by a comprehensive zoning ordinance. Epstein argues that this narrow interpretation is inconsistent with the language of the takings clause and the political theory that animates it. He develops a coherent normative theory that permits us to distinguish between permissible takings for public use and impermissible ones. He then examines a wide range of government regulations and taxes under a single comprehensive theory. He asks four questions: What constitutes a taking of private property? When is that taking justified without compensation under the police power? When is a taking for public use? And when is a taking compensated, in cash or in kind? Zoning, rent control, progressive and special taxes, workers’ compensation, and bankruptcy are only a few of the programs analyzed within this framework. Epstein’s theory casts doubt upon the established view today that the redistribution of wealth is a proper function of government. Throughout the book he uses recent developments in law and economics and the theory of collective choice to find in the eminent domain clause a theory of political obligation that he claims is superior to any of its modern rivals.
