British Tax Review

• 

  Año 2017, Número 2

  • Current Notes

    • Seleccionado

      Shooting the messenger: the proposed enabler penalty

      Malcolm Gammie

      págs. 142-150

      
    • Seleccionado

      Brexit and the individual taxpayer

      David Yates

      págs. 151-161

      

  • Case Note

    • Seleccionado

      X v Staatssecretaris van Financiën: a step forward in a proper application of the ability-to-pay principle in cross-border situations?

      Luca Cerioni

      págs. 162-171

      

  • Articles

    • Seleccionado

      The attribution of profits to permanent establishments: testing the interaction of domestic taxation laws and tax treaties in practice

      Celeste M. Black

      págs. 172-203

      
    • Seleccionado

      Designing Co-operative compliance programmes: lessons from the EU State aid rules for tax administrations

      Rita Szudoczky, Alicja Majdanska

      págs. 204-229

      
    • Seleccionado

      Risk assessment in a co-operative compliance context: a dutch- UK comparison

      Dennis de Widt, Lynne Oats

      págs. 230-248

      
    • Seleccionado

      The office of tax simplification: the way forward?

      Jeremy Sherwood, Chris Evans, Binh Tran-Nam

      págs. 249-268