Recent developments on EU VAT: VAT Digital Single Market package
Ine Lejeune, Charlène A. Herbain
págs. 1-5
Canadian general anti-avoidance rule: recent cases and trends
Firoz Ahmed, Ilana Ludwin
págs. 6-20
"All fur coat and nae knickers"
Sandra Eden
págs. 21-24
R. (on the application of rowe and others( v HMRC
Francis Fitzpatrick
págs. 25-31
HMRC v english holdings (BVI) Ltd: seeing double (losses)
Barbara Belgrano
págs. 32-37
HMRC v Tottenham Hotspur Ltd: were payments "from" the employment or in compensation for its termination?
Michael Fletcher, Michael Hunt
págs. 39-48
Evaluating the New US Pass-Through Rules
Daniel Shaviro
págs. 49-67
Common Consolidated Corporate Tax Base and Limitation on Benefits Clauses
Matthias Petutschnig
págs. 68-93
págs. 94-112
The Introduction of Land Tax in New Zealand en 1878
Samuel Johnston
págs. 113-135