The way that nation states design their tax systems impacts the sharing of resources and wealth within and across societies. To date, wealthy countries have made tax policy design …
Highly regarded, and cited in a number of judgments, Thomas on Powers is concerned with the general principles and doctrines governing or affecting the creation, exercise, and …
This new edition has been extended to include chapters on the Czech Republic, Gibraltar, Indonesia, Luxembourg, and the Phillipines, making this the most comprehensive analysis of …
This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF …
The fallout from the financial crisis of 2007-8, HSBC Suisse in 2015, and the Panama Papers in 2016 has generated calls for far more vigorous and punitive responses to tax evasion …
The doctrine of sham is one that pervades the common law. This book will be the first cross-disciplinary analysis of all aspects of the sham doctrine, from its history and …
Rooted in the civil law systems of continental Europe, where foundations originally served mainly charitable purposes, the private foundation is an innovative development in …
Taxation involves complex questions of policy, law, and practice. The book offers an innovative introduction to tax research by combining commentary on disciplinary-based and …
The third edition of EU Customs Law provides a fully updated treatment of legislation, new treaties and cases in the two courts of the EU especially but also in Member States. …
The doctrine of sham is one that pervades the common law. This book will be the first cross-disciplinary analysis of all aspects of the sham doctrine, from its history and …
