British Tax Review

• 

  Año 2016, Número 2

  • Current Notes

    • Budget reflections

      Gary Richards

      págs. 131-134

      

    • Scotland Act 2016 and the fiscal framework-tax powers trickle north

      Sandra Eden

      págs. 134-143

      

    • A pan-European GAAR?Some (un)expected consequences of the proposed EU Tax Avoidance Directive combined with the Dzodzi line of cases

      Andrés Báez Moreno

      págs. 143-151

      

  • Case Notes

    • Krishna Moorthy v HMRC

      Michael L. Firth

      págs. 152-162

      

    • Commissioner of Inland Revenue v MW Diamond: residence and permanent place of abode in New Zealand

      Huigenia Ostik

      págs. 162-171

      

  • Articles

    • A Principled Framework for Assessing General Anti-Avoidance Regimes

      David Fernandes, Kerrie Sadiq

      págs. 172-207

      

    • Grasping the Third Rail: Reforming Local Taxation in Scotland

      Stuart MacLennan

      págs. 208-231

      

    • Third State Migration and Corporate Exit Tax: Fundamental Lack of Member States' Legislation?

      Thomas Kollruss

      págs. 232-248