British Tax Review

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  Año 2014, Número 3

  • Current Notes

    • Old wine in a new bottle: Ireland's revised definition of corporate residence and the war on BEPS

      Antony Ting

      págs. 237-247

      

  • Case Notes

    • Samadian v HMRC: deductibility of travel expenses when working from home

      Judith Freedman, Glen Loutzenhiser

      págs. 248-255

      

    • Eclipse Film Partners (No. 35) LLP v HRMC: trading following the film scheme cases - blurring the picture or the latest HD?

      Tim Crosley

      págs. 256-265

      

    • Andrew Perrin v HMRC; Ardmore Construction Ltd v HMRC: the domestic or foreign source interest conundrum

      Malcolm Gammie

      págs. 266-273

      

  • Articles

    • Permanent Establishment: An Evolving Concept Under China's Tax Treaties (1983-2013)

      Dongmei Qiu

      págs. 274-306

      

    • Not in Good Faith - A Critique of the Vienna Convention Rule of Interpretation Concerning its Application to Plurilingual (Tax) Treaties

      Richard Xenophon Resch

      págs. 307-328

      

    • Combating VAT Fraud: Lessons from Korea?

      Richard Krever

      págs. 329-341