Prof. Dr. H. C. Klaus Vogel turned 70 in December 2000. For his students, colleagues and friends all around the world he has been not only a teacher and academic, but also a researcher and mentor, and this occasion provided the opportunity to honour him with a Festschrift. This celebratory volume, with contributions in German and in English, is published under the title Staaten und Steuern (States and Taxes) by C.F. Muller Verlag in Heidelberg. With the permission of the publisher, the present volume contains the English language contributions as a separate publication. The following articles are included.17 Taxation of Chargeable Gains Act 1992 (hereinafter TCGA 1992aquot;) s. 37(1). For an example see the one quoted in the next paragraph but one. 18 income of a particular type which has a treaty equivalent, 14 John F. Avery Jones The Capital anbsp;...
|Title||:||International and Comparative Taxation|
|Author||:||Klaus Vogel, Paul Kirchhof|
|Publisher||:||Kluwer Law International - 2002|