OTPR Vol.14
Contents
- OITR Vol.14.1 Fronts - Contents - Editorial
- OTPR Vol.14.1.1 Cross-Border Loss Relief: The Portuguese Rules and the Case for Harmonisation - Tiago Pedro Rodrigues
- OITR Vol.14.1.2 The UK and French CFC Rules and Community Law - Alexandre Polak
- OITR Vol.14.1.3 E-Commerce, Transfer Pricing and Double Tax Treaties - Illan Glaubert
- OITR Vol.14.1.4 Malta’s Anti-Avoidance Aspects of the Participation Exemption Provision : An Analysis of Their Compatibility with Community Law - Dr. Caroline Brincat
- OITR Vol.14.1.5 Appendix :Malta’s Anti-Avoidance Aspects of the Participation Exemption Provision - Dr. Caroline Brincat
- OITR Vol.14.1.6 Usufruits and IHT: A French Perspective - Peter Harris
- OITR Vol.14.1.7 The Transparency of Jersey Partnerships and Certainty when Planning - Harriet Brown
- OITR Vol.14.2 Fronts - Contents - Editorial
- OITR Vol.14.2.1 The Residence of Individuals - Some Considerations in Light of Recent Case Law and Changes in HMRC Practice - Setu Kamal
- OITR Vol.14.2.2 The New Remittance Rules: When are Income and Gains Remitted to the UK ? - Amanda Hardy
- OITR Vol.14.2.3 New VAT Traps in International and Offshore Tax Planning - Robert Venables Q.C.
- OITR Vol.14.2.4 The Taxation of Jersey Companies in Jersey - Mark Dunlop
- OITR Vol.14.3 Fronts-Contents-Editorial
- OITR Vol.14.3.1 Death of the US Death Tax - Not all Roses for Families with UK Connections - Jay F.Krause and Brad Westerfield
- OITR Vol.14.3.2 Introduction of a New Inheritance and Gift Tax Law in Germany - Dr. Andreas Richter & Dr. Jens Escher
- OITR Vol.14.3.3 Foundations and United Kingdom Inheritance Tax - Robert Venables Q.C.
- OITR Vol.14.3.4 The Taxation of Deemed Individuals Under Jersey Law - The Changing Face of Taxation in a Low Tax Jurisdiction - Harriet Brown
- OITR Vol.14.3.5 New Measures from the Finance Amendment Act of the 30th December 2009 of Interest to Foreign Companies or Legal Entities Owning French Real Estate - Frederic Mege
- OITR Vol.14.3.6 The Swiss Confederation and the Taxation of Immigrants