British Tax Review

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  Año 2014, Número 1

  • Current Notes

    • Article 26 of the OECD Model Tax Convention - group requests - the birth of a new international standard? Recent developments in Switzerland and potential ramifications for other jurisdictions

      Filippo Noseda

      págs. 1-16

      

  • Case Notes

    • Buzzoni v HMRC : another Ingram?

      Mary Ashley

      págs. 17-25

      

    • HMRC v Lloyds TSB Equipment Leasing (No.1) Ltd : when is saving tax the "sole or main object"?

      Michael McGowan

      págs. 25-32

      

    • Aberdeen Asset Management plc v HMRC : flow and ebb of legislative volume

      Philip Simpson

      págs. 32-39

      

  • Articles

    • iTax - Apple's International Tax Structure and the Double Non-Taxation Issue

      Antony Ting

      págs. 40-71

      

    • Hong Kong's Treaty Network : Are the US, Germany and Australia Sensibly Standing Aloof? Or Sadly Missing Out?

      Michael Littlewood, Kyle Rainsford

      págs. 72-99