Chapters

1. OITR Vol.6.3.5 Capital Distributions from Non-Resident Trusts: A Tax Trap for Charities: - Robert Venables Q.C.
2. OITR Vol.6.3.4 The Isle of Man Limited Liability Company or "LLC": Part I - Patrick Taylor
3. OITR Vol.6.3.3 Court of Appeal's Qualification of the Territoriality Principle - Robert Grierson
4. OITR Vol.6.3.2 The Implications of Section 174 Finance Act 1996 for UK Residents and Domiciled Individuals - Aparna Nathan
5. OITR Vol.6.3.1 Double Taxation Treaties: The Antidote to Anti-Avoidance Provisions? Bricom Holdings Ltd v IRC - Robert Venables Q.C.
6. OITR Vol.6.3 Fronts - Contents - Editorial
7. OITR Vol.6.2.2 Emerging Markets Investment Funds - Patricia Dugdale
8. OITR Vol.6.2.1 Trusts or Companies: A Comparative Analysis & Related Tax & Tax Planning - Patrick Taylor
9. OITR Vol.6.2 Fronts - Contents - Editorial
10. OITR Vol.6.1.5 The Asset Protection Trust: Holy Grail, or Wholly Useless? - Paul Matthews
11. OITR Vol.6.1.4 The New Zealand Trust as a Vehicle for Foreign Investment - John Prebble
12. OITR Vol.6.1.3 Cross-Border Exchange of Information and Collection - Nigel Eastaway
13. OITR Vol.6.1.2 Remittances in Kind - A Reply to Richard Bramwell Q.C. - Robert Venables Q.C.
14. OITR Vol.6.1.1 Income From Land Overseas: 1995 Changes - Robert Argles
15. OITR Vol.6.1 Fronts - Contents - Editorial