British Tax Review

• 

  Año 2019, Número 4

  • Introduction

    • Seleccionado

      Special issue on international tax co-operation and multilateralism

      Anzhela Cédelle

      págs. 433-436

      

  • Articles

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      The Multilateral Instrument as a Platform for Co-ordination of Internacional Tax Policies

      Yariv Brauner

      págs. 437-461

      
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      Multilateral Dynamics in Bilateral Settings: back to Realpolitik

      Ricardo García Antón

      págs. 462-486

      
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      US Tax Reform: A Multilateral Success?

      Mindy herzfeld

      págs. 487-511

      
    • Seleccionado

      GILTI: The Co-operative Potential of a Unilateral Minimum Tax

      Susan C. Morse

      págs. 512-536

      
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      Sharing the Wealth: Article 82 of UNCLOS - The First Global Tax?

      Richard Bird, Jack Mintz

      págs. 537-556

      
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      Do States Have an Entitlement to Tax Income Arising in Their Territory?

      Laurens van Apeldoorn

      págs. 557-567

      
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      Challenges to Multilaterals in International Taxation: A Tale of Two Measures

      Suranjali Tandon

      págs. 568-580