British Tax Review

• 

  Año 2019, Número 1

  • Current Note

    • The Multilateral Convention for the Avoidance of Double Taxation of Copyright Royalties as a Model for a Digital Economy Convention

      Philip Baker

      págs. 1-6

      

  • Case Notes

    • Reeves v HMRC: holdover relief, literal interpretation and human rights

      David Welsh

      págs. 7-14

      

    • Banks v HMRC: human rights and relief for political donations

      Ben Stanford, Stuart MacLennan, Steve Foster

      págs. 15-21

      

    • Fowler v HMRC: divers yet again

      John F. Avery Jones

      págs. 22-24

      

    • Fowler v HMRC: an outside view

      Hans Mooij

      págs. 25-30

      

  • Articles

    • Conduct Unbefitting: Solicitors, the SRA and Tax Avoidance

      Michael Blackwell

      págs. 31-54

      

    • Brazil's Entry into the OECD: State of Play, Tax Challenges and Potential Outcomes

      Phelippe Toledo Pires de Oliveira

      págs. 55-76

      

    • Social Justice and New Zealand Tax Debt Insolvencies

      Lisa Marriott

      págs. 77-100