British Tax Review

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  Año 2018, Número 4

  • Case Note

    • Seleccionado

      Scott v HMRC: principles, policies and interpretation

      Stephen Daly

      págs. 381-386

      

  • Articles

    • Seleccionado

      Taxing the Digitalised Economy: Targeted or System-Wide Reform?

      Michael P. Deveraux, John Vella

      págs. 387-406

      
    • Seleccionado

      User Participation in Value Creation

      Itai Grinberg

      págs. 407-421

      
    • Seleccionado

      Scope and Interpretation of Article 12A: Assessing the Impact of the New Fees for Technical Services Article

      Tatiana Falcao, Bob Michel

      págs. 422-440

      
    • Seleccionado

      Behind Sovereignty: Concerns About International Tax Arbitration and How They May be Addressed

      Qiang Cai

      págs. 441-464

      
    • Seleccionado

      The Impact of European Bilateral Tax Treaties With Respect to Taxes on Inheritances, Estates and on Gifts on Family Multinationals in the Internal Market

      Jan Szczepanski

      págs. 465-492