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The Resource Tax polymath : a life in international taxation : essays in honour of John F. Avery Jones

Tax polymath : a life in international taxation : essays in honour of John F. Avery Jones

Label
Tax polymath : a life in international taxation : essays in honour of John F. Avery Jones
Title
Tax polymath : a life in international taxation : essays in honour of John F. Avery Jones
Contributor
Subject
Language
eng
Summary
This book comprises a selection of papers presented at a conference in honour of John Avery Jones which was held on 22 and 23 April 2010 in London
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Baker, P
  • Bobbett, C.S
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • human rights
  • PE
  • agency PE
  • e-commerce
  • transfer pricing
  • beneficial ownership
  • exit tax
  • treaty override
  • exemption method
  • credit method
  • arbitration
  • EU tax law
  • tax sovereignty
Label
Tax polymath : a life in international taxation : essays in honour of John F. Avery Jones
Instantiates
Publication
Contents
  • The use of OEEC-OECD historical documents in interpreting tax treaties
  • Ward, D.A.
  • ; p. 3-17
  • A systems-based approach to tax treaties
  • Torrione, H.
  • ; p. 19-36
  • Temporal aspects of tax treaties
  • Sasseville, J.
  • ; p. 37-61
  • Double taxation conventions and human rights
  • Baker, P.
  • ; p. 63-76
  • The concept of dependence in the definition of a permanent establishment
  • Le Gall, J.P.
  • ; p. 79-94
  • Contract conclusion and agency permanent establishments : here, there, and everywhere?
  • Dunahoo, C.A.
  • ; p. 95-108
  • The application of the OECD permanent establishment concept to electronic commerce
  • Lüthi, D.
  • ; p. 109-123
  • New sources of tax revenue for transit countries : can a (rail) road qualify as a permanent establishment?
  • van Raad, K.
  • ; p. 125-130
  • Defining the term "business" for purposes of tax treaties
  • J. Arnold, B.
  • ; p. 131-152
  • Divergence of third party pricing from arm's length results
  • Blessing, P.H.
  • ; p. 153-185
  • Beneficial ownership in tax treaties : judicial interpretation and the case for clarity
  • Li, J. (Jinyan)
  • ; p. 187-209
  • Japan's foreign subsidiaries' dividends exclusion
  • Miyatake, T.
  • ; p. 211-226
  • Exit taxes on substantial shareholdings and pension claims: the Dutch Supreme Court's interpretation of arts. 13, 15 and 18 of the OECD Model
  • De Broe, L.
  • Willoqué, K.
  • ; p. 227-248
  • Tax treaty override : Swedish developments
  • Wiman, B.
  • ; p. 249-256
  • Does Art. 20 of the OECD Model Convention really fit into tax treaties?
  • Lang, M.
  • ; p. 257-267
  • Exemption and tax credit in German tax treaties : policy and reality
  • Lüdicke, J.
  • ; p. 269-296
  • Recent treaty developments in the arbitration of international tax disputes
  • Ault, H.J.
  • ; p. 297-312
  • The exercise of legislative taxing powers in occupied territories
  • Maisto, G.
  • ; p. 315-336
  • Tax law : rules or principles - madness or genius? Mind the gaps!
  • Nikolakakis, A.
  • ; p. 337-361
  • Can Member states survive EU taxation? Can the European Union survive national taxation?
  • Vanistendael, F.
  • ; p. 363-381
Extent
xxiv, 400 p.
Isbn
9789087220877
Label
Tax polymath : a life in international taxation : essays in honour of John F. Avery Jones
Publication
Contents
  • The use of OEEC-OECD historical documents in interpreting tax treaties
  • Ward, D.A.
  • ; p. 3-17
  • A systems-based approach to tax treaties
  • Torrione, H.
  • ; p. 19-36
  • Temporal aspects of tax treaties
  • Sasseville, J.
  • ; p. 37-61
  • Double taxation conventions and human rights
  • Baker, P.
  • ; p. 63-76
  • The concept of dependence in the definition of a permanent establishment
  • Le Gall, J.P.
  • ; p. 79-94
  • Contract conclusion and agency permanent establishments : here, there, and everywhere?
  • Dunahoo, C.A.
  • ; p. 95-108
  • The application of the OECD permanent establishment concept to electronic commerce
  • Lüthi, D.
  • ; p. 109-123
  • New sources of tax revenue for transit countries : can a (rail) road qualify as a permanent establishment?
  • van Raad, K.
  • ; p. 125-130
  • Defining the term "business" for purposes of tax treaties
  • J. Arnold, B.
  • ; p. 131-152
  • Divergence of third party pricing from arm's length results
  • Blessing, P.H.
  • ; p. 153-185
  • Beneficial ownership in tax treaties : judicial interpretation and the case for clarity
  • Li, J. (Jinyan)
  • ; p. 187-209
  • Japan's foreign subsidiaries' dividends exclusion
  • Miyatake, T.
  • ; p. 211-226
  • Exit taxes on substantial shareholdings and pension claims: the Dutch Supreme Court's interpretation of arts. 13, 15 and 18 of the OECD Model
  • De Broe, L.
  • Willoqué, K.
  • ; p. 227-248
  • Tax treaty override : Swedish developments
  • Wiman, B.
  • ; p. 249-256
  • Does Art. 20 of the OECD Model Convention really fit into tax treaties?
  • Lang, M.
  • ; p. 257-267
  • Exemption and tax credit in German tax treaties : policy and reality
  • Lüdicke, J.
  • ; p. 269-296
  • Recent treaty developments in the arbitration of international tax disputes
  • Ault, H.J.
  • ; p. 297-312
  • The exercise of legislative taxing powers in occupied territories
  • Maisto, G.
  • ; p. 315-336
  • Tax law : rules or principles - madness or genius? Mind the gaps!
  • Nikolakakis, A.
  • ; p. 337-361
  • Can Member states survive EU taxation? Can the European Union survive national taxation?
  • Vanistendael, F.
  • ; p. 363-381
Extent
xxiv, 400 p.
Isbn
9789087220877

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