Christiana HJI Panayi BA BCL PhD, Solicitor and Lecturer in Tax Law, Centre for Commercial Law Studies, Queen Mary, considers the effect of Community law on tax treaties
Maike Lutterbach shows how classification conflicts arise in the context of hybrid financial instruments and proposes solutions
Chris Morgan, partner in International Tax Services at KPMG in the UK, rounds up the latest developments in the international tax world
The Tax Journal is delighted to resume our 'Tax Publications'. This week we cover books published between March 2009 and September 2009.
Paul Radcliffe and Martin Walker, of Citi's Europe Middle East and Africa (EMEA) Tax group, suggest that beneficial ownership urgently requires a more closely defined universal tax meaning
Continuing our series of basic informative articles, John Davison, Grant Thornton, Sydney, provides as an outline of the Australian taxation system
Alex Cole of Latham & Watkins explains the changes to the late-paid interest rules as a result of the Finance Bill and its effect on tax
Allan Cinnamon, International Tax Consultant, BDO Stoy Hayward, helps his client, Sweatbox, with its expansion into North America