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The Resource Essays on tax treaties : a tribute to David A. Ward

Essays on tax treaties : a tribute to David A. Ward

Label
Essays on tax treaties : a tribute to David A. Ward
Title
Essays on tax treaties : a tribute to David A. Ward
Contributor
Subject
Language
eng
Summary
This volume of essays on the interpretation and application of international tax treaties was conceived by a group of colleagues of the late David A. Ward, QC, as a tribute to the lasting impact of his work on the academic study of tax treaties. The essays, written by internationally recognized scholars and practitioners, highlight two important aspects of Ward's career: the study of tax as an academic discipline and the development of an international perspective to further a common global approach to the interpretation of tax treaties. Part I deals with considerations relating to tax treaties in general. Part II deals with considerations arising under selected distributive articles. Part III deals with entitlements to treaty benefits and abuse of tax treaties
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Maisto, G
  • Nikolakakis, A
  • Ulmer, J.M
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • treaty interpretation
  • domestic tax law
  • UN Model
  • US Model
  • agent
  • attribution of profits
  • PE
  • immovable property
  • capital gains tax
  • employment income
  • employer
  • saving clause
  • LoB
  • GAAR
  • anti-avoidance
Label
Essays on tax treaties : a tribute to David A. Ward
Instantiates
Publication
Contents
  • The benefits of article 3(2) of the OECD Model
  • Avery Jones, J.F.
  • ; p. 3-13
  • The interpretation of tax treaties and authentic languages
  • Lang, M.
  • ; p. 15-32
  • The role and influence of treaties and domestic law on the design of each other
  • Boidman, N.
  • ; p. 33-58
  • Coherence among the OECD Model's distributive rules : the "other" state and income from third countries
  • van Raad, K.
  • ; p. 61-66
  • The UN Model and agents: "Wholly or almost wholly"
  • Vann, R.
  • ; p. 67-79
  • Notional rental charges and the determination of PE profits
  • Sasseville, J.
  • ; p. 81-101
  • The substituted property rule in article 13 of the OECD and UN Model Tax Conventions
  • Finkelstein, D.N.
  • Durand, R.K.
  • ; p. 103-145
  • Model conventions and the capital gains article
  • Smith, D.W.
  • ; p. 147-205
  • The concepts of "employment" and "employer" under article 15 of the OECD Model Convention
  • De Broe, L.
  • Petrosovitch, K.
  • ; p. 207-238
  • Some thoughts about the "saving clause" in US tax conventions
  • Rosenbloom, H.D.
  • ; p. 241-249
  • Limitation on benefits as applicable to commercial entities under the Canada-US income tax treaty
  • Blessing, P.H.
  • ; p. 251-304
  • A general anti-abuse principle of international law : can it be applied in tax cases?
  • van Weeghel, S.
  • Gunn, A.
  • ; p. 305-323
  • Domestic anti-abuse rules and bilateral tax conventions in the light of public international law
  • Maisto, G.
  • ; p. 325-341
  • Historical perspectives on abuse of tax treaties
  • Nikolakakis, A.
  • ; p. 343-392
  • Are (these) tax treaties necessary?
  • Wilkie, S.
  • Raizenne, R.
  • ; p. 393-409
Extent
XI, 409 p.
Isbn
9789087221546
Isbn Type
(IBFD)
Label
Essays on tax treaties : a tribute to David A. Ward
Publication
Contents
  • The benefits of article 3(2) of the OECD Model
  • Avery Jones, J.F.
  • ; p. 3-13
  • The interpretation of tax treaties and authentic languages
  • Lang, M.
  • ; p. 15-32
  • The role and influence of treaties and domestic law on the design of each other
  • Boidman, N.
  • ; p. 33-58
  • Coherence among the OECD Model's distributive rules : the "other" state and income from third countries
  • van Raad, K.
  • ; p. 61-66
  • The UN Model and agents: "Wholly or almost wholly"
  • Vann, R.
  • ; p. 67-79
  • Notional rental charges and the determination of PE profits
  • Sasseville, J.
  • ; p. 81-101
  • The substituted property rule in article 13 of the OECD and UN Model Tax Conventions
  • Finkelstein, D.N.
  • Durand, R.K.
  • ; p. 103-145
  • Model conventions and the capital gains article
  • Smith, D.W.
  • ; p. 147-205
  • The concepts of "employment" and "employer" under article 15 of the OECD Model Convention
  • De Broe, L.
  • Petrosovitch, K.
  • ; p. 207-238
  • Some thoughts about the "saving clause" in US tax conventions
  • Rosenbloom, H.D.
  • ; p. 241-249
  • Limitation on benefits as applicable to commercial entities under the Canada-US income tax treaty
  • Blessing, P.H.
  • ; p. 251-304
  • A general anti-abuse principle of international law : can it be applied in tax cases?
  • van Weeghel, S.
  • Gunn, A.
  • ; p. 305-323
  • Domestic anti-abuse rules and bilateral tax conventions in the light of public international law
  • Maisto, G.
  • ; p. 325-341
  • Historical perspectives on abuse of tax treaties
  • Nikolakakis, A.
  • ; p. 343-392
  • Are (these) tax treaties necessary?
  • Wilkie, S.
  • Raizenne, R.
  • ; p. 393-409
Extent
XI, 409 p.
Isbn
9789087221546
Isbn Type
(IBFD)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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