Income Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820 (Cambridge Tax Law Series) Peter Harris » holypet.ru

Nov 29, 2012 · Income Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820 by Peter Harris, Paperback Barnes & Noble® This book was first published in 2006. Many common law countries inherited British income tax rules. Whether the inheritance was direct or indirect, the. Nov 16, 2006 · This book traces the roots of the income tax and its precursors in Britain and in its former colonies to 1820. Harris focuses on four issues that are central to common law income taxes and which are of particular current relevance: the capital/revenue distinction, the taxation of corporations, taxation on both a source and residence basis, and the schedular approach to taxation. Dec 11, 2006 · Peter Harris is a Senior Lecturer at the Faculty of Law of the University of Cambridge, Deputy Director of the Faculty's Centre for Tax Law, and a Tutor, Director of Studies and Fellow of Churchill College. He is also a practising solicitor.

This book traces the roots of the income tax and its precursors in Britain and in its former colonies to 1820. Harris focuses on four issues that are central to common law income taxes and which. Download the eBook Income Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820 Cambridge Tax Law Series in PDF or EPUB format and read it directly on your mobile phone, computer or any device.

This book traces the roots of the income tax and its precursors in Britain and in its former colonies to 1820. Harris focuses on four issues that are central to common law income taxes and which are of particular current relevance: the capital/revenue distinction, the taxation of corporations, taxation on both a source and residence basis, and the schedular approach to taxation. Many common law countries inherited British income tax rules. Whether the inheritance was direct or indirect, the rationale and origins of some of the central rules seem almost lost in history. Buy Income Tax in Common Law Jurisdictions: Volume 1 - From the Origins to 1820, by Peter Harris, ISBN 9781107411586, published by Cambridge University Press from, the World's Legal Bookshop. Shipping in the UK is free. Competitive shipping rates world-wide. Peter Harris, Income Tax in Common Law Jurisdictions: From the Origins to 1820 New York: Cambridge University Press, 2006, 514 pages, ISBN 0-521-87083-6 This book is the first of two instalments in a monumental project: tracing the historic­ al origins and development of the income tax in about 60 countries whose income tax systems can be.

Harris, P. 2006, Income tax in common law jurisdictions: from the origins to 1820 Cambridge: Cambridge University Press Harris, P. 2010 , ‘Cross-border dividend taxation in the 21st century: the [ir]relevance of tax treaties’, British Tax Review, 573 –88. Harris, P forthcoming, Income Tax in Common Law Jurisdictions: 1820 to Present Harris, P. and Oliver, J.D. 2008 , ‘Family Connections and the Corporate Entity: Income Splitting through the Family Company’, in Avery Jones, Harris and Oliver eds., pp. 244–87.

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