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BRITISH TAX REVIEW

Table of Contents Issue 3 2024

Issue 3 2024

Table of Contents

Current Notes

  • Tax and the EU Foreign Subsidies Regulation - Jill Gatehouse and Rob Jones
  • The EU Public Country-by-Country Reporting Directive: legislative and policy comments - Nicolas Traut
  • Oil and Gas Fiscal Regime Review - Karolis Matikonis

    • Case Notes

    • Pitt v HMRC: follower notices, precedent and the "reasonable person" - Harmish Mehta
    • The Boston Consulting Group UK LLP v HMRC: taxing the remuneration of members of a limited liability partnership - Angela Savin and James Drake-Linney
    • PepsiCo Inc v Commissioner of Taxation: the art of the possible and the restraint of the wise - Aditya Panse

    Articles

    • Revisiting Unitary Taxation with Formulary Apportionment Using Public Country-by-Country Reports - Rodney J. Brown, Bjorn N. Jorgensen and Kerrie Sadiq
    • Interpreting Tax Treaties: The Importance of Post-Treaty Commentary to the OECD Model Tax Convention for Achieving Uniformity and Ensuring the Success of the New International Tax Order - John Azzi

    Book Reviews

    • The Oxford Handbook of International Tax Law (Oxford: Oxford University Press, 2023), by Florian Hasse and Georg Kofler (eds) - Maria Kendrick
    • Dispute Resolution under Tax Treaties and Beyond (Amsterdam: IBFD, 2023), by Guglielmo Maisto (ed.) - Qiang (John) Cai
    • Building Global International Tax Law-Essays in Honour of Guglielmo Maisto (Amsterdam: IBFD, 2022), by Pasquale Pistone (ed.) - Christiana HJI Panayi
    • The OECD's Global Minimum Tax and its Implementation in the EU-A Legal Analysis of Pillar Two in the Light of Tax Treaty and EU Law (Alphen aan den Rijn: Kluwer, 2023), by Valentin Bendlinger - Christiana HJI Panayi

    Tables of Contents:

    Table of Contents Issue 3 2024
    Table of Contents Issue 2 2024
    Table of Contents Issue 1 2024
    Table of Contents 2023
    Table of Contents 2022
    Table of Contents 2021
    Finance Act 2020 Note ss.98 to 100 by Martin Shah
    Table of Contents 2020
    Table of Contents 2019
    Table of Contents 2018

    Sample issue: Finance Act issue 2019;

The editors, contributors and publishers are not to be taken to be giving legal, tax or other advice of any kind by virtue of contributing to and publishing this Review. Opinions expressed by a contributor are not necessarily shared by the editors and/or the publishers. Specific taxation advice should always be taken from an appropriately qualified person in relation to specific circumstances or before entering into any transaction.