British Tax Review

• 

  Año 2016, Número 1

  • Current Notes

    • Seleccionado

      Changed HMRC interpretation of the residence articles in 16 double taxation agreements

      John F. Avery Jones

      págs. 1-7

      
    • Seleccionado

      UK institutions for tax governance: reviewing tax settlements

      Judith Freedman

      págs. 7-12

      

  • Case Notes

    • Seleccionado

      Barclays wealth trustees (Jersey) Ltd and Michael Dreelan v HMRC

      Sophie Chandler-Millington

      págs. 13-17

      
    • Seleccionado

      R. (Hely-Hutchinson) v HMRC: fairness in tax law and revenue guidance

      Stephen Daly

      págs. 18-27

      
    • Seleccionado

      Murray group holdings Ltd and others v HMRC: HMRC's new tactics win the day in the Court of Session

      David Small, Roddy Macleod

      págs. 27-38

      

  • Articles

    • Seleccionado

      The multilateral tax instrument: how to avoid a stalemate on distributional issues?

      Dirk Broekhuijsen, Henk Vording

      págs. 39-61

      
    • Seleccionado

      The lesser of two evils: double tax treaty override or treaty abuse?

      Craig Elliffe

      págs. 62-88

      
    • Seleccionado

      The chinese approach to transfer pricing: problems faced and paths to improvement

      Jingyi Wang

      págs. 89-118

      
    • Seleccionado

      Seconded UK employees as a permanent establishment in China

      Wendy Guo, Richard Krever, Jonathan Teoh

      págs. 119-128