British Tax Review

• 

  Año 2014, Número 2

  • Current Notes

    • The San Giorgio "cause of action"

      Maximilian Schlote

      págs. 103-113

      

    • The modernisation of EU state aid law and taxation

      Timothy Lyons

      págs. 113-119

      

    • Digital mandation at the cross-roads - HMRC's digital policy and human rights

      Robin Williamson

      págs. 119-127

      

  • Case Notes

    • Guido Imfeld and Nathalie Garcet v Belgian State: a continuation of the Schumacker doctrine?

      Luca Cerioni

      págs. 128-135

      

    • DMC Beteiligungsgesellschaft mbH v Finanzamt Hamburg-Mitte: a further pronouncement of the CJEU on exit taxes

      Michael McGowan

      págs. 135-138

      

    • Liman & Newall v HMRC: DOTAS and taxpayer's obligations

      Heidi Poon

      págs. 138-145

      

  • Articles

    • Debt and Equity in Domestic and International Tax Law - A Comparative Policy Analysis

      Wolfgang Schön, Andreas Bakrozis, Johannes Becker, Tobias Beuchert, Martin Boer, Nadja Dwenger, Andreas Gerten, Maximilian Haag, Sabine Heidenbauer, Carsten Hohmann, Alexander Jehlin, Karin E.M. Koop, Daniel Kornack, Nadia Lagdali, Christian Marquart, Lukas Müller, Marta Oliveros Castelon, Christine Osterloh-Konrad, Natalia Paxinou, Carlo Pohlhausen, Philipp Redeker, Erik Röder, Astrid Roesener

      págs. 146-217

      

    • Drawing upon an Alternative Model for the Brazilian Transfer Pricing Experience: The OECD's Arm's Length Standard, Pre-fixed Profit Margins or a Third Way?

      Marcelo Ilarraz

      págs. 218-235