Articles

2021 – December (pgs 526-533) – European Union – 60 Years of the European Convention on Human Rights and Taxation
In this article, the author provides a survey of European Court of Human Rights decisions, from the 1959 X v. Germany case, regarding a tax levy on speculative bonds, to a series of recent cases on the prohibition of double jeopardy (ne bis in idem) set out in article 4 of the Seventh Protocol. The author goes on to examine areas in which the application of the ECHR has resulted in changes in the law, the biggest failings of the ECHR/ECtHR, the position of the taxpayer in the 2020s and, finally, the cause of any shortcomings in failing to protect taxpayers’ rights, together with possible solutions.

2016 – August (pgs 342-351)
The author examines decisions of the ECtHR from January 2015 to May 2016 relating to human rights and taxation including the application of the prohibition of double jeopardy; confidentiality, freedom of speech and taxpayer information; retrospective tax legislation; freedom from self-incrimination; confidentiality and privacy; exchange of information and procedural guarantees; discrimination in granting tax reliefs; justifiable discrimination for capital taxes; and the use of tax laws as a means of persecution; as well as recent human rights cases before the ECJ.

2015- Feb-March (pgs 107-110)
In this note, the author examines recent decisions of the ECtHR relating to human rights and taxation including the application of the prohibition of double jeopardy regarding tax offences; the right to an oral hearing in tax surcharge cases; rights to enjoyment of property and the margin of appreciation; tax exemptions and tax deductions in relation to religious organizations; and confidentiality, freedom of speech and taxpayer information.

2014 – June (pgs 250-252)
The author examines recent decisions of the ECtHR relating to human rights and taxation including a claim regarding the failure to return aircraft seized in the course of a tax investigation of an unrelated party, a claim for an exemption from a government social security system where the applicant had private coverage, an allegation that the applicant’ s right to a fair trial had been breached where evidence was obtained as a result of an exchange of information and a case alleging tax police abuse.

2013 – December (pgs 619-621)
In this note, the author examines recent decisions of the ECtHR relating to human rights and taxation including cases on the imposition of an excessively high tax rate on severance payments, a case wherein a taxpayer’ s property was unlawfully sold to satisfy a tax debt of a mere EUR 780 and a decision regarding claims of the YUKOS company and its former owners that revolve around their treatment and charges related to alleged tax evasion.

2013 – August (pgs 393-395)
In this note, the author examines recent decisions of the ECtHR relating to human rights and taxation including a case on the imposition of an excessively high tax rate on a severance payment, a case on the right to privacy in respect of an audit on a shared server and a case on the extension of tax exemptions to nonmainstream religious organizations.

2012 – December (pgs 584-586)
This article discusses recent cases concerning the right to silence/freedom from self-incrimination in tax matters, and the need for full disclosure of evidence by revenue authorities in penalty cases. It also discusses cases on penalties fixed as a percentage of the tax underpaid, the removal of the suspension of limitation periods, and compensation to taxpayers for the breach of their Convention rights.

2012 – June (pgs 308-310)
In this note, the author examines recent decisions of the European Court of Human Rights regarding the retroactive application of legislation to decided cases, taxation and the freedom of religion, surcharges and para-fiscal levies, and abuse by tax authorities.

2011 – December (pgs 545-547) – The Yukos Case – Decision Issued on the Merits
In this note, the author examines the recent decision of the European Court of Human Rights on the merits in the Yukos case.

2011 – June (pgs 253-255)
The imposition and collection of taxes continue to raise a miscellany of different issues under the European Convention on Human Rights. This short article discusses some recent cases that raise: freedom of religion and the right to privacy (Arts. 9 and 8 of the Convention, respectively), the right to the enjoyment of possessions (Art. 1 of the First Protocol of the Convention), freedom of speech and the defamation of tax officials (Art. 10) and the right to a fair trial (Art. 6). They illustrate how the Convention may impact on tax and its collection in ways one might not have anticipated.

2010 – December (pgs 568-569)
This article examines some recent cases of the European Court of Human Rights concerning, in particular, the quality of tax laws and the acceptable limits of criticism of revenue officers.

2010 – June (pgs 259-261)
This article examines some recent cases of the European Court of Human Rights concerning, in particular, allocation of taxpayer individual identification numbers, the right to a fair trial and retrospective tax legislation (and disproportionate penalties).

2009 – December (pgs 596-598)
This article examines some recent cases of the European Court of Human Rights concerning searches of premises by Revenue officers, retrospective validation of Revenue officials’ authority, and miscellaneous tax matters.

2009 – June (pgs 326-327)
This article examines some recent cases of the European Court of Human Rights on various indirect and direct tax matters. The two cases discussed here relate to the denial of VAT input tax deductibility, where the supplier has failed timely to pay over the VAT, and the repercussions of the Yukos affair in Russia.

2008 – December (pgs 643-646)
This article examines the issue of discrimination in respect of entitlement to UK widower bereavement benefits and tax relief in the context of recent UK and European Court of Human Rights (ECtHR) decisions.

2008 – June (pgs 315-316)
This article examines some recent cases of the European Court of Human Rights (ECtHR) on tax matters. The cases examined relate to searches of premises by revenue officers, taxes that impose an excessive burden and legal aid in tax appeal cases.

2007 – December (pgs 587-588) -The “Determination of a Criminal Charge” and Tax Matters

2001 – December (pgs 459-461) – Taxation and the ECHR in Domestic Law of CoE Countries

2001 – December (pgs 588-598) – ECHR and the United Kingdom

2000 – August (pgs 298-374) – Taxation and the European Convention on Human Rights

International Taxation

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

INTERTAX

Reprinted from INTERTAX, with permission of Kluwer Law International:

2024 Vol 52 Issue 10 pgs 584-587 – A Fast-Track Instrument to Update Developing Countries’ Tax Treaties

2022 Vol 50 Issue 8 & 9 – pgs 574-578 – Human Rghts and the Two-Pillar Solution

2021 Vol 49 Issue 8 and 9 – pgs 602-605 – The Week of 10 May 2021 – State Aid, transfer pricing and tax rulings

2020 Vol 48 Issue 10 – pgs 844-847 – The BEPS 2.0 Project Over the Coming Months

2020 Vol 48 Issues 8 and 9 pgs 805-813 – International Tax in the Time of COVID-19

2019 Vol 47 Issue 11 pgs 908-909 – Bulgarian Data Hack Provides a Timely Warning of Data Breaches to Come

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

Tax Journal

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

Tax Notes International

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

Tax Treaty Monitor

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

Various Publications

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

February 2023 – World Tax Review Vol 15 Issue 1/85-117 (published by IBFD) article by Philip Baker, Pasquale Pistone and Katerina Perrou – Third-Party Liability for the Payment of Taxes and Their Fundamental Rights

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

2000 – first published in GITC Review – Avoidance, Evasion and Mitigation

1999 – Taxation Practitioner – ICI v Colmer Considered

Book Contributions

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

2023 – A Journey Through European and International Taxation – Liber Amicorum in Honour of Peter Essers (published by Wolters Kluwer, edited by Carla De Pietro, Cees Peters and Eric Kemmeren) Ne Bis in Idem – Article 4 of Protocol No.7 to the European Convention on Human Rights

2023 – International Tax at the Crossroads – Institutional and Policy Reform in the Era of Digitalisation (published by Edward Elgar publishing, edited by Craig Elliffe) The Reform of the Institutional Structure of International Taxation

2022 – Building Global International Tax Law – Essays in Honour of Guglielmo Maisto (published by IBFD) The Localization of Tax Treaty Interpretation

2019 – Current Tax Treaty Issues (published by IBFD) – Some Thoughts on Jurisdiction and Nexus

2018 – Landmark Cases in Revenue Law (published by Hart Publishing, edited by John Snape and Dominic de Cogan) – The Commerzbank Litigation (1990) – UK Lw, Tax Treaty Law and EU Law

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