British Tax Review

• 

  Año 2014, Número 5

  • Current Notes

    • International taxation and the BEPS Action Plan: challenged by modernity?

      Timothy Lyons

      págs. 519-529

      

  • Case Notes

    • SCA Group Holding BV, X AG and others, and MSA International Holdings BV and another: the CJEU considers the impact of EU law on the scope of tax groups or fiscal unities

      Emma Hardwick, Michael McGowan

      págs. 530-537

      

    • R. (on the application of Eastenders Cash an Carry) and R. (on the application of First Stop Wholesale) v HMRC

      Kelly Stricklin-Coutinho

      págs. 537-543

      

  • Articles

    • The Applicability of Direct Tax EU Directives within EEA States: the Position of the UK on Withdrawal from the EU

      Vigdis Sigurvaldadottir

      págs. 544-573

      

    • Co-ordination of Corporate Exit Taxation in the Internal Market and Beyon

      Erik Röder

      págs. 574-604

      

    • Exclusion of Dual Resident Subsidiary from Fiscal Unity: Infringement of EU Law?

      Thomas Kollruss

      págs. 605-616

      

    • China's Business-Tax-to-VAT Reform: An Interim Assessment

      Wei Cui

      págs. 617-641

      

    • Taxpayers' Legal Privilege in the US and New Zealand: Lessons for the UK and Australia

      Maria Italia

      págs. 642-674