Chapters

1. OITR Vol.14.3.6 The Swiss Confederation and the Taxation of Immigrants
2. 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
3. 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
4. OITR Vol.14.3.3 Foundations and United Kingdom Inheritance Tax - Robert Venables Q.C.
5. OITR Vol.14.3.2 Introduction of a New Inheritance and Gift Tax Law in Germany - Dr. Andreas Richter & Dr. Jens Escher
6. 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
7. OITR Vol.14.3 Fronts-Contents-Editorial
8. OITR Vol.14.2.4 The Taxation of Jersey Companies in Jersey - Mark Dunlop
9. OITR Vol.14.2.3 New VAT Traps in International and Offshore Tax Planning - Robert Venables Q.C.
10. OITR Vol.14.2.2 The New Remittance Rules: When are Income and Gains Remitted to the UK ? - Amanda Hardy
11. OITR Vol.14.2.1 The Residence of Individuals - Some Considerations in Light of Recent Case Law and Changes in HMRC Practice - Setu Kamal
12. OITR Vol.14.2 Fronts - Contents - Editorial
13. OITR Vol.14.1.7 The Transparency of Jersey Partnerships and Certainty when Planning - Harriet Brown
14. OITR Vol.14.1.6 Usufruits and IHT: A French Perspective - Peter Harris
15. OITR Vol.14.1.5 Appendix :Malta’s Anti-Avoidance Aspects of the Participation Exemption Provision - Dr. Caroline Brincat
16. 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
17. OITR Vol.14.1.3 E-Commerce, Transfer Pricing and Double Tax Treaties - Illan Glaubert
18. OITR Vol.14.1.2 The UK and French CFC Rules and Community Law - Alexandre Polak
19. OTPR Vol.14.1.1 Cross-Border Loss Relief: The Portuguese Rules and the Case for Harmonisation - Tiago Pedro Rodrigues
20. OITR Vol.14.1 Fronts - Contents - Editorial