Mark Bowler-Smith

Independent

SCHOLARLY PAPERS

7

DOWNLOADS

601

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (7)

1.

Towards a Classification of the Central London Congestion Charge as a Tax

Mark Bowler Smith and Huigenia Ostik, “Towards a Classification of the Congestion Charge as a Tax” 2011 BTR 4, 487-508
Number of pages: 18 Posted: 06 Jun 2013
Mark Bowler-Smith and Huigenia Ostik
Independent and University of Cambridge
Downloads 213 (261,159)

Abstract:

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Congestion Charges, User Charges, Greater London, Tax

2.

UK National Report on Exchange of Information: EATLP Congress 2014

IBFD Publications: Amsterdam, EATLP International Tax Law Series, Volume 13, 2014
Number of pages: 18 Posted: 19 Jan 2014
Mark Bowler-Smith and Huigenia Ostik
Independent and University of Cambridge
Downloads 116 (433,347)

Abstract:

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Exchange of Information, Tax Transparency, FATCA, Collection of Information

3.

Corporate Income Tax: What Is It Good For?

Australian Tax Forum, Vol. 30, 2015
Number of pages: 27 Posted: 18 Dec 2015
Mark Bowler-Smith
Independent
Downloads 98 (488,891)

Abstract:

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4.

New Zealand National IFA Branch Report: Tax Incentives on Research and Development

Cahiers de Droit Fiscal International, Volume 100a, International Fiscal Association, 2014
Number of pages: 23 Posted: 28 Nov 2014
Mark Bowler-Smith
Independent
Downloads 77 (566,952)

Abstract:

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research and development, tax incentives, cross-border

5.

Helena Partnerships Ltd v. HMRC: A Step Too Far?

British Tax Review, Issue 4, 519, 2012
Number of pages: 8 Posted: 19 Jan 2014
Mark Bowler-Smith
Independent
Downloads 62 (636,890)

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6.

Sections 49-52 of the Finance Act 2012: Changes to the Direct Taxation of Charities

British Tax Review, Issue 4, 437, 2012
Number of pages: 11 Posted: 19 Jan 2014
Mark Bowler-Smith
Independent
Downloads 35 (807,917)

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7.

On the Meaning of 'Tax'

Australian Tax Forum, Vol. 33(3), 2018
Number of pages: 19 Posted: 01 Oct 2018
Mark Bowler-Smith and Huigenia Ostik
Independent and University of Cambridge
Downloads 0 (1,118,135)
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