Field Court Tax Chambers


3 Field Court - Gray's Inn -  London - WC1R 5EP


020 3693 3700

Articles by Philip Baker QC

Click HERE to view Philip’s profile

The series of articles below are all taken from issues of the British Tax Review published by Sweet & Maxwell


 

The articles listed below have all appeared in the Bulletin for International Taxation which is published by the IBFD:

December 2016 – The Proposed OECD Multilateral Instrument Amending Tax Treaties

October 2012 – Improper Use of Tax Treaties – The New Commentary on Article 1 and the Amended Article 13(5)

April-May 2011 – International Assistance in the Collection of Taxes


Recent Decisions of the European Court of Human Rights on Tax Matters

The series of articles listed below have all appeared in issues of European Taxation published by the IBFD:


The following articles appear in International Taxation, which is published by Taxmann

[2013] 9 ILT 247 – The Tax Treaty Network of the United Kingdom

[2012] 6 ILT 780 – Retroactive Tax Legislation

[2012] 6 ILT 590 – The UK GAAR and the Indian GAAR


The following articles appear in INTERTAX, which is published by Wolters Kluwer:

2015 Vol 43 Issue 1 -The BEPS Project – Disclosure of Aggressive Tax Planning Schemes

2010 Vol 38 Issue 4 – Transfer Pricing and Community Law – The SGI Case

2002 Vol 30 Issue 6-7 – Changing the Norm on Cross-Border Enforcement of Tax Debts

2001 Vol 29 Issue 11 – The Decision in Ferrazzini

2001 Vol 29 Issue 6-7 – Should Article 6 ECHR (Civil) Apply to Tax Proceedings


The following articles appear in the Tax Journal, which is published by LexisNexis:

7 October 2016 – Bring on the revolution!

25 July 2014 – What does success look like for BEPS, and what is failure

1 September 2011 – ConDoc on Tax Treaties Anti-Avoidance

6 July 2011 – CFC Reform – Are the Proposals EU Compliant


The following articles appear in Tax Notes International, published by Tax Analysts

9th May 2016 – Privacy Rights in an Age of Transparency – A European Perspective

15 February 2016 – Conversations with Jeffrey Owens, Nina Olsen and Philip Baker

30 July 2012 – Recent International Developments


The following articles appear in Tax Treaty Monitor, published by IBFD:

2006 – January 19-22 – Multiple amendment of Tax Treaties

2004 – May 205-212 – Review of Recent Treaty Cases


Below is a list of articles that have appeared in various publications:

2016 – EC Tax Review Vol 2016/5-6 (published by Kluwer Law International BV) – BEPS Action 16: The Taxpayers’ Right to an Effective Legal Remedy Under European Law in Cross-Border Situations

2015 – January – Journal of International Taxation – BEPS Appraisal – Interview with Philip Baker QC

2014 – India Tax Insights, July-September issue (published by Ernst & Young) – Tracing the Colonial Roots of the Anti-avoidance Provisions in India

2009 – 8 October – Tax Adviser (CIOT) – What Governments do to People and How to Restrict It

2008 – 22 August, Issue 83 – International Fiscal Services – Taxation and Human Rights

2005 – 1 July – International Tax Review (published by Euromoney plc) – Why is it time for a European Tax Tribunal?

2001 – EC Tax Journal, Vol.4, Issue 3, 203-223 (published by Key Haven Publications Ltd) – A summary of tha acquis communautaire on direct taxation

1999 – Taxation Practitioner – ICI v Colmer Considered


 

Philip Baker has also contributed to many books on a variety of subjects in the area of taxation. Some of these contributions appear below

2015 – Series on International Tax Law – ECJ Recent Developments in Direct Taxation 2014 (Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer and Alfred Storck, eds. published by Linde)

UK Cases

2014 – Series on International Tax Law – Tax Treaty Case Law Around the Globe 2014 (Michael Lang, Jeffrey Owens, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, Peter Essers, Eric C.C.M. Kemmeren and Daniël S. Smith, eds. published by Linde)

United Kingdom – Michael Macklin v Commissioners for Her Majesty’s Revenue and Customs

2014 – Series on International Tax Law -Dependent Agents as Permanent Establishments (Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck eds. published by Linde)

Dependent Agents as Permanent Establishments

2014 – Tax Aspects of Research and Development Within the European Union (Wlodzimierz Nykiel and Adam Zalasinski, eds. published by Lex)

CFC Aspects of International Property

2014 – Tax Experts Guide (published by Euromoney Institutional Investor plc)

UK Tax Developments 2013-2014

2013 – United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries (published by UN)

Improper Use of Tax Treaties Tax Avoidance and Tax Evasion

2013 – Series on International Tax Law – Tax Treaty Case Law Around the Globe 2013 (Michael Lang, ed. published by Linde)

UK – Yates v Revenue and Customs Commissioners and Weiser v Revenue and Customs Commissioners

2013 – Series on International Tax Law – ECJ Recent Developments in Direct Taxation 2012 (Michael Lang,Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck, eds. published by Linde)

UK – The FII Glo (II) and FII Glo (III) Cases

2012-2013 – Taxation of Foreign Profits 2012-2013 (Philip Baker, Gen. Ed. published by LexisNexis)

Bi-lateral Tax Treaty Issues and the OECD Background to Branch Exemption and the Post 2012 CFC Provisions

2012 – Taxation of Intercompany Dividends Under Tax Treaties and EU Law (Guglielmo Maisto, Ed. published by IBFD)

The Meaning of Beneficial Ownership as Applied to Dividends Under the OECD Model Tax Convention

2010 – Residence of Individuals Under Tax Treaties and EC Law (Guglielmo Maisto, Ed. published by IBFD)

The Expression Centre of Vital Interests in Article 4(2) OECD Model Convention

2009-2010 – Taxation of Foreign Profits 2009/2010 (Philip Baker, Gen. Ed. published by LexisNexis)

Bi-lateral Tax Treaty Issues

2008 – Taxation Protection. Tax Policy – Papers of a Conference in Lodz, Poland on 9-10 May 2008 (The Centre for Tax Documentation and Studies)

Taxpayers’ Charter and a Taxpayers’ Charter for Europe

2008 – Comparative Perspectives on Revenue Law – Essays in Honour of John Tiley (Avery Jones, Harris, Oliver, eds. published by University of Cambridge)

Taxation Human Rights and the Family

2008 – A Common Consolidated Corporate Tax Base for Europe (Schön, Schreiber, Speng, eds. published by Springer Science and Business Media)

Some Brief Comments on the CCCTB and Dispute Resolution

2006 – International Fiscal Association; Cahiers de Droit Fiscal International – General Report (jointly with Richard Collier)

Attribution of Profits to Permanent Establishments

2002 – International Fiscal Association; Cahiers de Droit Fiscal International – UK Branch Report

Transfers of residence by Individuals – UK Branch report

1999-2000 – Taxline Tax Review (eds. Tim Good and Anita Monteith)

The Current State of Direct Tax Harmonisation in the European Union

1999 – The Principle of Equality in European Taxation (Gerard Meussen, ed. published by Kluwer)

The Equality Principles in United Kingdom Taxation Law

1999 – Revue International de Droit Economique

La Perception de la Concurrence Fiscale Deloyale par les Authorites Anglaises

1998 – The Compatibility of Anti-Abuse Provisions in Tax Treaties with EC Law (Peter Essers, ed. published by Kluwer)

The UK’s Network of DTCs and the Relevance of Limitation of Benefit Provisions