000			05313nam a2200673 i 4500
001			9781509929122
003			CaBNVSL
005			20240314171921.0
006			m o d
007			cr cn|||||||||
008			201107s2020 enk ob 101 0 eng d
010			_z 2020031747 (print)
020			_a9781509929122 _q(ebook)
020			_a9781509929115 _q(epub)
020			_z9781509929108 _q(PDF)
020			_a9781509929108 _q(ePDF)
020			_z9781509944705 _q(print)
020			_z1509929118 _q(print)
020			_z150992910X _q(print)
020			_z9781509929092 _q(hardback)
024	7		_a10.5040/9781509929122 _2doi
035			_a(OCoLC)1176319611
040			_aDLC _beng _erda _cCaBNVSL _dCaBNVSL
043			_ae-uk-en _ae------
050	0	0	_aK4460
082	0	0	_a343.42 _223
245	0	4	_aThe dynamics of taxation : _bessays in honour of Judith Freedman / _cedited by Glen Loutzenhiser and Rita de la Feria.
250			_aFirst edition.
264		1	_aOxford, UK ; _bHart Publishing, an imprint of Bloomsbury Publishing, _c2020.
264		2	_a[London, England] : _bBloomsbury Publishing, _c2020
300			_a1 online resource.
336			_atext _2rdacontent
337			_acomputer _2rdamedia
338			_aonline resource _2rdacarrier
504			_aIncludes bibliographical references and index.
505	0		_aIntroduction : a tribute to professor Judith Freedman's outstanding career / Glen Loutzenhiser and Rita de la Feria -- Geoffrey and Elspeth Howe and the path towards independent taxation of husbands and wives : 1968-1980 / Glen Loutzenhiser -- Does an inheritance tax have a future? Practical options to consider / Emma Chamberlain -- Should the suggestion that ownership is a 'myth' have any implications for the structure of tax law? / Edwin Simpson -- Income taxation of small business : towards simplicity, neutrality and coherence / David G Duff -- Principles and practice of taxing small business / Stuart Adam and Helen Miller -- Dependent contractors in tax and employment law / Hugh Collins -- Tackling tax avoidance : the use and growth of statutory 'avoidance' language / Malcolm Gammie -- EU general anti-(tax) avoidance mechanisms / Rita de la Feria -- The concept of abuse of law in European taxation : a methodological and constitutional perspective / Wolfgang Schön -- Fiscal jurisdiction and multinational groups. A perspective from 'political right' / John Snape -- Reflections on the allowance for corporate equity after three decades / Michael P Devereux and John Vella -- The changing patterns of EU direct tax integration / Anzhela Cédelle -- The origins, development and future of zero-rating in the UK / Geoffrey Morse -- Drawing the boundaries of HMRC's discretion / Stephen Daly -- Trends in tax administration / Michael Walpole -- True and fair view and tax accounting / Andrés Báez Moreno.
506			_aAbstract freely available; full-text restricted to individual document purchasers.
520			_a"This book brings together a landmark collection of essays on tax law and policy to celebrate the legacy of Professor Judith Freedman. It focuses on the four areas of taxation scholarship to which she made her most notable contributions: taxation of SMEs and individuals, tax avoidance, tax administration, and taxpayers' rights and procedures. Professor Freedman has been a major driving force behind the development of tax law and policy scholarship, not only in the UK, but worldwide. The strength and diversity of the contributors to this book highlight the breadth of Professor Freedman's impact within tax scholarship. The list encompasses some of the most renowned taxation experts worldwide; they include lawyers, economists, academics and practitioners, from Britain, Canada, Portugal, Australia, Germany, Italy, Malta, Ireland, and Ukraine"-- _cProvided by publisher.
530			_aAlso published in print.
532	0		_aCompliant with Level AA of the Web Content Accessibility Guidelines. Content is displayed as HTML full text which can easily be resized or read with assistive technology, with mark-up that allows screen readers and keyboard-only users to navigate easily
538			_aMode of access: World Wide Web.
588			_aDescription based on print version record and CIP data provided by publisher; resource not viewed.
600	1	0	_aFreedman, Judith.
650		0	_aTaxation _xLaw and legislation.
650		0	_aTaxation _xLaw and legislation _zEngland.
650		0	_aHusband and wife _xTaxation _zEngland.
650		0	_aSmall business _xTaxation _xLaw and legislation _zEngland.
650		0	_aTax evasion _xLaw and legislation _zEngland.
650		0	_aTaxation _xLaw and legislation _zEuropean Union countries.
650		7	_aTaxation & duties law _2bicssc
655		0	_aElectronic books.
700	1		_aFreedman, Judith, _ehonouree.
700	1		_aLoutzenhiser, Glen, _eeditor.
700	1		_aLa Feria, Rita de, _eeditor.
776	0	8	_iPrint version: _tThe dynamics of taxation _dOxford, UK ; New York, NY : Hart Publishing, an imprint of Bloomsbury Publishing, 2020. _z9781509929092 _w(DLC) 2020031746
856	4	0	_3Abstract with links to full text _uhttps://doi.org/10.5040/9781509929122?locatt=label:secondary_bloomsburyCollections
975			_aHart Publishing 2020
999			_c10593 _d10593