British Tax Review

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  Año 2013, Número 1

  • Current Notes

    • Seleccionado

      A note on recent UK tax treaty developments (December 2011 to December 2012)

      Philip Baker

      págs. 1-8

      

  • Case Notes

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      Weiser v HMRC: why do we need "liable to tax" and "subject to tax" clauses?

      John F. Avery Jones

      págs. 9-15

      
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      European Commission v Portuguese Republic: implications for exit taxes in the EU

      Michael McGowan

      págs. 15-21

      
    • Seleccionado

      Franked Investment Income Group Litigation Order: the case continues

      Roopa Aitken, Natalie Wardrope

      págs. 22-28

      
    • Seleccionado

      Sub One Ltd v HMRC: applying EU law principles to the zero-rating provisions of UK VAT law; the limits of discretion

      Geoffrey Morse

      págs. 28-34

      
    • Seleccionado

      Vogtländische Strassen-, Tief- und Rohrleitungsbau GmbH Rodewisch (VSTR) v Finanzamt Plauen: intra-community EU supplies of goods-substantive conditions v formal obligations

      Oskar Henkow

      págs. 35-41

      

  • Articles

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      Taxing Corporate Profits in a Global Economy

      Malcolm Gammie

      págs. 42-58

      
    • Seleccionado

      Corporate Tax Reform in Australia: Lucky Escape for Lucky Country?

      Richard Vann

      págs. 59-75

      
    • Seleccionado

      The Use of Advance Pricing Agreements in Transfer Pricing Management

      Helen Rogers, Lynne Oats

      págs. 76-94

      
    • Seleccionado

      Article 15 of the OECD Model: The 183-day Rule and the Meaning of "Employer"

      Kasper Dziurdz

      págs. 95-108