British Tax Review

• 

  Año 2013, Número 5

  • Current Notes

    • Seleccionado

      Debt-equity litigation returns to US courts

      Donald L. Korb, S. Eric Wang, James R. Gadwood

      págs. 597-604

      

  • The Base Erosion and Profit Shifting Action Plan

    • Seleccionado

      Is There a Cure for BEPS?

      Philip Baker

      págs. 605-606

      
    • Seleccionado

      Interest Deductibility and the BEPS Action Plan: nihil novi sub sole?

      Edoardo Traversa

      págs. 607-619

      
    • Seleccionado

      The "Upgraded" Strategy Against Harmful Tax Practices Under the BEPS Action Plan

      Joachim Englisch , Anzhela Yevgenyeva

      págs. 620-637

      
    • Seleccionado

      BEPS Action Plan, Action 7: Preventing the Artificial Avoidance of PE Status

      Richard Collier

      págs. 638-645

      
    • Seleccionado

      The BEPS Action Plan and Transfer Pricing: The Arm's Length Standard Under Pressure?

      Georg Kofler

      págs. 646-665

      
    • Seleccionado

      Transparency: From Tax Secrecy to the Simplicity and Reliability of the Tax System

      Luís Eduardo Schoueri , Mateus Calicchio Barbosa

      págs. 666-681

      
    • Seleccionado

      The Use of Multilateral Instruments to Achieve the BEPS Action Plan Agenda

      Angharad Miller, Alan Kirkpatrick

      págs. 682-691