Chapters

1. OITR Vol.8.3.9 Other Key Haven Articles on Offshore and International Tax
2. OITR Vol.8.3.8 A Note on Leon Sartin's 'Tax Recovery Claims by the Settlor' - Robert Venables Q.C.
3. OITR Vol.8.3.7 A Note on Geoffrey Simpson's 'The Source of Interest: A Practical Hard Matter of Fact' - Robert Venables Q.C.
4. OITR Vol.8.3.6 Where is an Interest in a Unit Trust Situated? - Robert Venables Q.C.
5. OITR Vol.8.3.5 Musings on the OECD Report on Harmful Competition - Charles Cain
6. OITR Vol.8.3.4 The Interpretation of Double Taxation Conventions: Residence of Dual Resident and Temporarily Non-UK Resident Individuals - Robert Venables Q.C.
7. OITR Vol.8.3.3 The Transfer Pricing Provisions and Benefits from Offshore Structures - Robert Venables Q.C.
8. OITR Vol.8.3.2 Residence of Companies: The Real Management and Control Test - Robert Venables Q.C.
9. OITR Vol.8.3.1 Golden Trusts: Action Prior to 6th April 1999 - Robert Venables Q.C.
10. OITR Vol.8.3 Fronts - Contents - Editorial
11. OITR Vol.8.2.9 Capital Payments to Charities From Offshore Trusts - Robert Venables Q.C.
12. OITR Vol.8.2.8 The European Commission's Proposal for A Directive on Taxation of Savings Income - Mark Robson
13. OITR Vol.8.2.7 Capital Gains Tax - Non-Resident Trusts - Restrictions and Scope: An Outline Summary - Ralph Ray
14. OITR Vol.8.2.6 The Source of Interest: A Practical, Hard Matter of Fact - Geoffrey Simpson FCA, FTII, TEP
15. OITR Vol.8.2.5 The Abolition of ACT - Howard Nowlan
16. OITR Vol.8.2.4 IHT: UK As A Tax Haven for Individuals Domiciled Abroad - Ralph Ray
17. OITR Vol.8.2.3 The Taxation of Electronic Commerce - Derek Jenkins
18. OITR Vol.8.2.2 Coupe De Monde Half Time: Jersey I - Guernsey 0 - Dr Raymond Ashton
19. OITR Vol.8.2.1 Finance Act 1998 Section 130: Avoiding Mr Robinson's section - Stephen Brandon Q.C.
20. OITR Vol.8.2 Fronts - Contents - Editorial
21. OITR Vol.8.1.9 The Territorial Source of Interest Payments - Alexander Thornton
22. OITR Vol.8.1.8 Company Sales by Trustees and Restrictive Covenants by Target Company Directors - Christopher Cooke
23. OITR Vol.8.1.7 Non-Domiciled UK Charities: Still Possible? - Geoffrey Simpson
24. OITR Vol.8.1.6 Star Trusts - Professor David Hayton
25. OITR Vol.8.1.5 The Isle of Man Limited Liability Company or LCC: Further Postscript: The Possibilities for Activity in Great Britain - Patrick Taylor
26. OITR Vol.8.1.4 The Taxpayer's Tale - Professor Peter Willoughby
27. OITR Vol.8.1.3 Foreign Companies and the Danger of Criminal Liability - Stephen Brandon Q.C.
28. OITR Vol.8.1.2 UK Budget Update - Robert Venables Q.C.
29. OITR Vol.8.1.1 'Tax Avoidance after IRC v Willoughby' - A Clarification - Robert Venables Q.C.
30. OITR Vol.8.1 Fronts - Contents - Editorial