British Tax Review

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  Año 2018, Número 5

  • Current Notes

    • Seleccionado

      Enablers legislation

      Barbara Belgrano

      págs. 497-505

      
    • Seleccionado

      Penalties for the late submission of non-resident capital gains tax returns - the FTT remains divided

      Sandra Eden

      págs. 506-513

      
    • Seleccionado

      The League of Nations' Draft Convention for the Allocation of Business Income between States- a new starting point for the attribution of profits to permanent establishements

      Philip Baker

      págs. 514-520

      

  • Case Note

    • Seleccionado

      Trigg v HMRC: reflections on purposive construction

      Malcolm Gammie

      págs. 521-555

      

  • Articles

    • Seleccionado

      Impact of the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting on the Taxation of Fiscally Transparent Entities Under the Australia-UK Double Tax Agreement

      John Azzi

      págs. 556-588

      
    • Seleccionado

      Creating Interest Expense Out of Nothing at All - Policy Options to Cap Deductions to "Real" Interest Expense

      Antony Ting

      págs. 589-605

      
    • Seleccionado

      Value Added Taxation in the Digital Economy

      Florian S. Zawodsy

      págs. 606-627