Periodo de publicación recogido
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The evolution of thinking on tax and the digitalization of business 1996-2018
Richard Collier
World Tax Journal: WTJ, ISSN-e 1878-4917, Vol. 15, Nº. 2, 2023, págs. 145-204
Comparing proposals to tax some profit in the market country
Richard Collier, Michael P. Deveraux, John Vella
World Tax Journal: WTJ, ISSN-e 1878-4917, Vol. 13, Nº. 3, 2021, págs. 405-439
Sections 77-79: stamp duty and stamp duty reserve tax
Richard Collier
British Tax Review, ISSN-e 0007-1870, Nº. 4, 2020, págs. 488-489
Tax Policy and the COVID-19 Crisis
Richard Collier, Alice Pirlot, John Vella
Intertax, ISSN 0165-2826, Vol. 48, Nº. 8-9, 2020, págs. 794-804
Five Core Problems in the Attribution of Profits to Permanent Establishments
Richard Collier, John Vella
World Tax Journal: WTJ, ISSN-e 1878-4917, Vol. 11, Nº. 2, 2019, págs. 159-187
OECD Discussion draft: additional guidance on the attribution of profits to permantent establishments
Joseph L. Andrus, Richard Collier
British Tax Review, ISSN-e 0007-1870, Nº. 5, 2017, págs. 509-517
Section 20 and schedule 5: corporate interest restriction
Richard Collier
British Tax Review, ISSN-e 0007-1870, Nº. 5, 2017, págs. 555-557
Proposed UK Changes on the Tax Deductibility of Corporate Interest Expense
Richard Collier, Michael P. Devereux, Strahil Lepoev
British Tax Review, ISSN-e 0007-1870, Nº. 1, 2017, págs. 60-79
Section 75: transfer pricing: application of OECD principles
Richard Collier
British Tax Review, ISSN-e 0007-1870, Nº. 5, 2016, págs. 590-592
Sections 138-139: stamp duty and SDRT: transfers to depositaries or providers of clearance services
Richard Collier
British Tax Review, ISSN-e 0007-1870, Nº. 5, 2016, págs. 635-636
Richard Collier
British Tax Review, ISSN-e 0007-1870, Nº. 5, 2015, págs. 603-607
Section 18: banking companies: expenses relating to compensation
Richard Collier
British Tax Review, ISSN-e 0007-1870, Nº. 5, 2015, págs. 607-609
Richard Collier
British Tax Review, ISSN-e 0007-1870, Nº. 4, 2014, págs. 436-438
Richard Collier
British Tax Review, ISSN-e 0007-1870, Nº. 4, 2014, págs. 442-445
Sections 285-288: Code of Practice on Taxation for Banks
Richard Collier
British Tax Review, ISSN-e 0007-1870, Nº. 4, 2014, pág. 463
Intentions, Banks, Politics and the Law: The UK Code of Practice on Taxation for Banks
Richard Collier
British Tax Review, ISSN-e 0007-1870, Nº. 4, 2014, págs. 478-508
BEPS Action Plan, Action 7: Preventing the Artificial Avoidance of PE Status
Richard Collier
British Tax Review, ISSN-e 0007-1870, Nº. 5, 2013, págs. 638-645
Section 27 and Schedule 11: payments of interest
Richard Collier
British Tax Review, ISSN-e 0007-1870, Nº. 4, 2013, págs. 409-411
Richard Collier
British Tax Review, ISSN-e 0007-1870, Nº. 4, 2013, págs. 430-431
Section 76: manufactured payments: stock lending arrangements
Richard Collier
British Tax Review, ISSN-e 0007-1870, Nº. 4, 2013, pág. 472
Section 77 and Schedule 29: manufactured payments: general
Richard Collier
British Tax Review, ISSN-e 0007-1870, Nº. 4, 2013, págs. 473-475
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