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The Resource Residence of individuals under tax treaties and EC law

Residence of individuals under tax treaties and EC law

Label
Residence of individuals under tax treaties and EC law
Title
Residence of individuals under tax treaties and EC law
Contributor
Subject
Language
eng
Summary
This book deals comprehensively with the problems raised by residence of individuals for tax purposes. It begins with an overview of residence of individuals in private international law, with a particular emphasis on general principles on residence and conflict of law rules. It then examines issues raised by residence of individuals in EC (non-tax) law. Individual country surveys provide in-depth analyses from a national viewpoint. The following countries are discussed: Australia, Austria, Belgium, Canada, France, Germany, Italy, Japan, Netherlands, Spain, Switzerland and United Kingdom
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Maisto, G
Series statement
EC and international tax law series
Series volume
Vol. 6
http://library.link/vocab/subjectName
  • OECD Model
  • residence
  • domicile
  • tax treaty
  • EU law
  • ECJ case law
  • conflict of law
  • inheritance tax
  • tie-breaker rule
Label
Residence of individuals under tax treaties and EC law
Instantiates
Publication
Contents
  • Residence and domicile of individuals in private international law
  • Fawcett, J.J.
  • ; p. 3-40
  • Residence of individuals in EU law
  • Wouters, J.
  • ; p. 41-71
  • Civil law and common law perspectives : a view from the left
  • Nikolakakis, A.
  • ; p. 75-83
  • The concept of residence in inheritance tax law
  • Rust, A.
  • ; p. 85-103
  • The relevance of residence under EC tax law
  • De Broe, L.
  • ; p. 107-132
  • The expression "liable to tax by reason of his domicile, residence" under Article 4(1) of the OECD Model Convention
  • Dirkis, M.
  • ; p. 135-151
  • History and interpretation of the tiebreaker rule in Article 4(2) of the OECD Model Tax Convention
  • Sasseville, J.
  • ; p. 153-166
  • The expression "centre of vital interests" in Article 4(2) of the OECD Model Convention
  • Baker, P.
  • ; p. 167-180
  • Art. 4(2) of the OECD Model Convention : practice and case law
  • Stuart, E.
  • ; p. 181-194
  • Country reports: Australia / M. Dirkis (p. 197-239) ; Austria
  • Daurer (p. 241-276), V.
  • ; Belgium / A. Bellens (p. 277-299) ; Canada / K. Brooks (p. 301-327) ; France / N. Message (p. 329-360) ; Germany / A. Rust (p. 361-396) ; Italy / S. Dorigo (p. 397-432) ; Japan / A. Akiyuki (p. 433-459) ; Netherlands / A. Gunn (p. 461-504) ; Spain / M. Nuñez Grañon (p. 505-540) ; Switzerland / T. Obrist and R.A. Pfister (p. 541-581) ; United Kingdom / M. Lemos (p. 583-642)
  • Round table : on the desirability to change Article 4 OECD Model Convention and its commentary : with J. Avery Jones, A. Fantozzi, J.P. Le Gall, J. Schwarz ; p. 645-667
Extent
xxxvi, 671 p.
Isbn
9789087220754
Issn
1574-969X
Label
Residence of individuals under tax treaties and EC law
Publication
Contents
  • Residence and domicile of individuals in private international law
  • Fawcett, J.J.
  • ; p. 3-40
  • Residence of individuals in EU law
  • Wouters, J.
  • ; p. 41-71
  • Civil law and common law perspectives : a view from the left
  • Nikolakakis, A.
  • ; p. 75-83
  • The concept of residence in inheritance tax law
  • Rust, A.
  • ; p. 85-103
  • The relevance of residence under EC tax law
  • De Broe, L.
  • ; p. 107-132
  • The expression "liable to tax by reason of his domicile, residence" under Article 4(1) of the OECD Model Convention
  • Dirkis, M.
  • ; p. 135-151
  • History and interpretation of the tiebreaker rule in Article 4(2) of the OECD Model Tax Convention
  • Sasseville, J.
  • ; p. 153-166
  • The expression "centre of vital interests" in Article 4(2) of the OECD Model Convention
  • Baker, P.
  • ; p. 167-180
  • Art. 4(2) of the OECD Model Convention : practice and case law
  • Stuart, E.
  • ; p. 181-194
  • Country reports: Australia / M. Dirkis (p. 197-239) ; Austria
  • Daurer (p. 241-276), V.
  • ; Belgium / A. Bellens (p. 277-299) ; Canada / K. Brooks (p. 301-327) ; France / N. Message (p. 329-360) ; Germany / A. Rust (p. 361-396) ; Italy / S. Dorigo (p. 397-432) ; Japan / A. Akiyuki (p. 433-459) ; Netherlands / A. Gunn (p. 461-504) ; Spain / M. Nuñez Grañon (p. 505-540) ; Switzerland / T. Obrist and R.A. Pfister (p. 541-581) ; United Kingdom / M. Lemos (p. 583-642)
  • Round table : on the desirability to change Article 4 OECD Model Convention and its commentary : with J. Avery Jones, A. Fantozzi, J.P. Le Gall, J. Schwarz ; p. 645-667
Extent
xxxvi, 671 p.
Isbn
9789087220754
Issn
1574-969X

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