British Tax Review

• 

  Año 2017, Número 4

  • Current Note

    • The UK-Colombia tax treaty: 80 years in the making

      Martin Hearson

      págs. 375-384

      

  • Case Notes

    • HMRC v Fowler: more on divers

      John F. Avery Jones

      págs. 385-397

      

    • RFC 2012 plc (in liquidation) (formerly the Rangers Football Club plc) v Advocate General for Scotland: discerning the goal of the legislation

      Michael Blackwell

      págs. 398-403

      

  • Articles

    • The "Margin of appreciation" afforded in the tax tribunals: is there any limit to judicial deference?

      Jonathan Peacock

      págs. 404-417

      

    • Reforming VAT concessions: a tax expenditur analysis

      Yige Zu

      págs. 418-437

      

    • The OECD's approach to ip-boxes as a norm: hard, soft or half-baked?

      Pedro Guilherme Lindenberg Shoueri

      págs. 438-452

      

    • Garanting juridical autonomy to article 25(5) of the tax treaty model

      Tatiana Falcao

      págs. 491-493