The Resource Global Tax Treaty Commentaries

Global Tax Treaty Commentaries

Label
Global Tax Treaty Commentaries
Title
Global Tax Treaty Commentaries
Title variation
GTTC
Contributor
Subject
Language
eng
Summary
IBFD Global Tax Treaty Commentaries (GTTC) is the authoritative source for comment, information and material on the OECD Model, the UN Model, the US Model and other models, all tax treaties in general, and the treaty-related aspects of international taxation. Its chapters are written by acknowledged experts in the field, including renowned academics and senior tax professionals, and contain information, examples and tables on the article or topic in question, as well as numerous hyperlinks to other collections in the IBFD Tax Research Platform, such as Treaties, Models, Country and Topical Analyses, Tax Treaty Case Law, and International Organizations' Documentation. The result is, in many ways, the ultimate encyclopaedia on treaty analysis. GTTC will eventually consist of 27 chapters, each dedicated to one of the articles of the OECD Model and 8 chapters on important meta-topics relating to the models and tax treaties in general, including "Treaty interpretation", "Non-discrimination" and "Conflicts of qualification"
Geographic coverage
International
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Vann, R.J
http://library.link/vocab/subjectName
  • tax treaty
  • PE
  • business profits
  • dividend
  • capital gains
  • MAP
  • treaty interpretation
Label
Global Tax Treaty Commentaries
Instantiates
Publication
Contents
  • General introduction
  • Vann, R
  • Article 2: Taxes covered
  • Cui, W
  • Articles 3, 30, 31 and 32: Definitions and scope in place and time
  • Ostaszewska, O
  • Article 4: Resident
  • Obuoforibo, B.R
  • Article 5: Permanent establishment
  • Arnold, B.J
  • Article 6: Immovable Property
  • Vinnitskiy, D.V
  • Article 7: Business profits
  • Sasseville, J.
  • Vann, R.J
  • Article 8: International Transport and Other Operations
  • Maisto, G
  • Article 9: Associated Enterprises
  • Baistrocchi, E
  • Article 10: Dividends
  • Harris, P.A
  • Article 11: Interest
  • Helminen, M
  • Article 12: Royalties
  • Martín Jiménez, A.J
  • Article 13: Capital gains
  • Li, J.
  • Avella, F
  • Article 14: Independent personal services
  • Sengupta, D.P
  • Article 15: Income from employment
  • Pistone, P
  • Article 16: Directors' Fees
  • Pistone, P
  • Article 17: Entertainers and sportspersons
  • Roeleveld, J.
  • Tetlak, K
  • Articles 18 and 19(2): Pensions
  • Brown, P.A
  • Articles 19(1), 19(3) and 28: Government service and members of diplomatic missions and consular posts
  • Pistone, P
  • Article 20: Students, Teachers and Professors
  • Vlasceanu, R
  • Article 21: Other Income
  • Schoueri, L.E
  • Article 22: Capital /
  • Article 24: Non-Discrimination
  • Bammens, N.
  • Vanistendael, F
  • Article 25: Mutual Agreement Procedure
  • Wilkie, J.S
  • Article 26: Exchange of Information
  • Ring, D
  • Article 27: Assistance in the collection of taxes
  • Roeleveld, J
  • Treaty interpretation
  • Avery Jones, J.F
  • The interaction of tax treaties with international economic laws
  • Brauner, Y.
  • Kofler, G
  • Time in tax treaties
  • Wheeler, J
  • Application of tax treaties to fiscally transparent entities
  • Brabazon, M.L
  • Qualification conflicts
  • Lang, M
  • Triangular cases
  • Raad, C. van
  • Chen, S. (Shaomei)
Label
Global Tax Treaty Commentaries
Publication
Contents
  • General introduction
  • Vann, R
  • Article 2: Taxes covered
  • Cui, W
  • Articles 3, 30, 31 and 32: Definitions and scope in place and time
  • Ostaszewska, O
  • Article 4: Resident
  • Obuoforibo, B.R
  • Article 5: Permanent establishment
  • Arnold, B.J
  • Article 6: Immovable Property
  • Vinnitskiy, D.V
  • Article 7: Business profits
  • Sasseville, J.
  • Vann, R.J
  • Article 8: International Transport and Other Operations
  • Maisto, G
  • Article 9: Associated Enterprises
  • Baistrocchi, E
  • Article 10: Dividends
  • Harris, P.A
  • Article 11: Interest
  • Helminen, M
  • Article 12: Royalties
  • Martín Jiménez, A.J
  • Article 13: Capital gains
  • Li, J.
  • Avella, F
  • Article 14: Independent personal services
  • Sengupta, D.P
  • Article 15: Income from employment
  • Pistone, P
  • Article 16: Directors' Fees
  • Pistone, P
  • Article 17: Entertainers and sportspersons
  • Roeleveld, J.
  • Tetlak, K
  • Articles 18 and 19(2): Pensions
  • Brown, P.A
  • Articles 19(1), 19(3) and 28: Government service and members of diplomatic missions and consular posts
  • Pistone, P
  • Article 20: Students, Teachers and Professors
  • Vlasceanu, R
  • Article 21: Other Income
  • Schoueri, L.E
  • Article 22: Capital /
  • Article 24: Non-Discrimination
  • Bammens, N.
  • Vanistendael, F
  • Article 25: Mutual Agreement Procedure
  • Wilkie, J.S
  • Article 26: Exchange of Information
  • Ring, D
  • Article 27: Assistance in the collection of taxes
  • Roeleveld, J
  • Treaty interpretation
  • Avery Jones, J.F
  • The interaction of tax treaties with international economic laws
  • Brauner, Y.
  • Kofler, G
  • Time in tax treaties
  • Wheeler, J
  • Application of tax treaties to fiscally transparent entities
  • Brabazon, M.L
  • Qualification conflicts
  • Lang, M
  • Triangular cases
  • Raad, C. van
  • Chen, S. (Shaomei)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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