British Tax Review

• 

  Año 2017, Número 3

  • Current Notes

    • Seleccionado

      Relief ex ante- anticipating the provisions of a Finance Bill

      Andrew Harper

      págs. 277-280

      
    • Seleccionado

      The multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting

      Philip Baker

      págs. 281-284

      

  • Case Notes

    • Seleccionado

      Reeves v HMRC: Is a denial of hold-over relief a breach of human rights or EU law?

      David Welsh

      págs. 285-289

      
    • Seleccionado

      Blackwell v HMRC: Heads I win, talis you lose - the difficulties of satisfying section 38 (1) of the Taxation of Chargeable Gains Act 1992

      Sandra Eden

      págs. 290-294

      

  • Article

    • Seleccionado

      Some reflections on the proposed revisions to the OECD model and commentaries, and on the multilateral instrument, with respect to fiscally transparent entities

      Angelo Nikolakakis, Stéphane Austry, John F. Avery Jones, Philip Baker, Peter Blessing, Robert Danon, Shefali Goradia, Johann Hattingh, Koichi Inoue, Juergen Luedicke, Guglielmo Maisto, Toshio Miyatake, Kees van Raad, Richard Vann, Bertil Wiman

      págs. 295-373