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The Resource Tax treaties after the BEPS project : a tribute to Jacques Sasseville

Tax treaties after the BEPS project : a tribute to Jacques Sasseville

Label
Tax treaties after the BEPS project : a tribute to Jacques Sasseville
Title
Tax treaties after the BEPS project : a tribute to Jacques Sasseville
Contributor
Subject
Language
eng
Summary
Essays on the fundamental design and specific issues of tax treaties. The essays cover diverse facets of international tax law while emphasizing certain areas, such as the OECD Model Convention and commentary, the OECD BEPS Action Plan, and the Multilateral Instrument
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Arnold, B.J
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • tax treaty
  • treaty interpretation
  • saving clause
  • digital economy
  • equalization tax
  • ECJ case law
  • BEPS Project (OECD)
  • dispute resolution
  • developing countries
  • allocation of income
  • allocation of taxing rights
  • treaty shopping
  • MLI
  • international tax law
Label
Tax treaties after the BEPS project : a tribute to Jacques Sasseville
Instantiates
Publication
Contents
  • Jacques Sasseville's contributions to international tax and tax treaties
  • Arnold, B.J.
  • ; p. 1-12
  • The Partnership report revisited : BEPS, the Multilateral Convention, and the 2017 OECD Model Convention
  • Ault, H.J.
  • ; p. 13-16
  • "There is too much of this damned deeming"
  • Avery Jones, J.F.
  • ; p. 27-42
  • Temporal apects of tax treaties : some additional remarks (and an additional issue for consideration)
  • Baker, P.
  • ; p. 43-54
  • Come on in, the water's . . . choppy : the expansion of the saving clause beyond the United States
  • Brown, P.A.
  • ; p. 55-74
  • Can tax treaty policy save us? The case of the digital economy
  • Danon, R.J.
  • ; p. 75-90
  • Fighting treaty shopping after the Multilateral Instrument
  • De Broe, L.
  • ; p. 91-108
  • Would one flexible size fit all? Toward a single model tax treaty
  • Goede, J.J.P. de
  • ; p. 109-124
  • Non-creditable foreign withholding taxes : the way forward
  • Gutmann, D.
  • ; p. 125-138
  • Taxation of the digital economy: the equalization tax (India)
  • Kaka, P.F.
  • ; p. 139-148
  • Interpretation of tax treaties by the Court of Justice of the European Union
  • Lang, M.
  • ; p. 149-164
  • Controversial issues about the concept of tax in income and capital tax treaties in the post-BEPS world
  • Martín Jiménez, A.J.
  • ; p. 165-190
  • Parliamentary involvement in the conclusion of tax treaties in Japan
  • Masui, Y.
  • ; p. 191-204
  • International tax dispute resolution : the need for new solutions?
  • Oberson, X.
  • ; p. 205-232
  • Ten good reasons to remove article 17 from the OECD Model Convention
  • Parolini, A.
  • ; p. 233-250
  • The impact of conceptual and linguistic diversity on the interpretation and application of article 16 of the OECD Model Convention
  • Pistone, P.
  • ; p. 251-264
  • Tax treaty making in India : how legitimate is the process?
  • Sengupta, D.P.
  • ; p. 265-284
  • Issues in the structure and operation of the distributive rules in the OECD Model Convention
  • Raad, C. van
  • ; p. 285-296
  • The OECD Model Tax Convention and its commentaries : toward a multilateral approach?
  • Weeghel, S. van
  • ; p. 297-308
  • When hard law meets soft law : is BEPS sunset or sunrise for tax treaties?
  • Vann, R.J.
  • ; p. 309-328
  • A more coherent approach to determining entitlement to treaty benefits
  • Wheeler, J.
  • ; p. 329-348
  • New rules of engagement? Corporate personality and the allocation of "international income" and taxing rights
  • Wilkie, S.
  • ; p. 349-372
  • Tax treaties and developing countries : a better deal post-BEPS?
  • Zolt, E.M.
  • ; p. 373-386
Extent
vii, 386 p.
Isbn
9780888083012
Label
Tax treaties after the BEPS project : a tribute to Jacques Sasseville
Publication
Contents
  • Jacques Sasseville's contributions to international tax and tax treaties
  • Arnold, B.J.
  • ; p. 1-12
  • The Partnership report revisited : BEPS, the Multilateral Convention, and the 2017 OECD Model Convention
  • Ault, H.J.
  • ; p. 13-16
  • "There is too much of this damned deeming"
  • Avery Jones, J.F.
  • ; p. 27-42
  • Temporal apects of tax treaties : some additional remarks (and an additional issue for consideration)
  • Baker, P.
  • ; p. 43-54
  • Come on in, the water's . . . choppy : the expansion of the saving clause beyond the United States
  • Brown, P.A.
  • ; p. 55-74
  • Can tax treaty policy save us? The case of the digital economy
  • Danon, R.J.
  • ; p. 75-90
  • Fighting treaty shopping after the Multilateral Instrument
  • De Broe, L.
  • ; p. 91-108
  • Would one flexible size fit all? Toward a single model tax treaty
  • Goede, J.J.P. de
  • ; p. 109-124
  • Non-creditable foreign withholding taxes : the way forward
  • Gutmann, D.
  • ; p. 125-138
  • Taxation of the digital economy: the equalization tax (India)
  • Kaka, P.F.
  • ; p. 139-148
  • Interpretation of tax treaties by the Court of Justice of the European Union
  • Lang, M.
  • ; p. 149-164
  • Controversial issues about the concept of tax in income and capital tax treaties in the post-BEPS world
  • Martín Jiménez, A.J.
  • ; p. 165-190
  • Parliamentary involvement in the conclusion of tax treaties in Japan
  • Masui, Y.
  • ; p. 191-204
  • International tax dispute resolution : the need for new solutions?
  • Oberson, X.
  • ; p. 205-232
  • Ten good reasons to remove article 17 from the OECD Model Convention
  • Parolini, A.
  • ; p. 233-250
  • The impact of conceptual and linguistic diversity on the interpretation and application of article 16 of the OECD Model Convention
  • Pistone, P.
  • ; p. 251-264
  • Tax treaty making in India : how legitimate is the process?
  • Sengupta, D.P.
  • ; p. 265-284
  • Issues in the structure and operation of the distributive rules in the OECD Model Convention
  • Raad, C. van
  • ; p. 285-296
  • The OECD Model Tax Convention and its commentaries : toward a multilateral approach?
  • Weeghel, S. van
  • ; p. 297-308
  • When hard law meets soft law : is BEPS sunset or sunrise for tax treaties?
  • Vann, R.J.
  • ; p. 309-328
  • A more coherent approach to determining entitlement to treaty benefits
  • Wheeler, J.
  • ; p. 329-348
  • New rules of engagement? Corporate personality and the allocation of "international income" and taxing rights
  • Wilkie, S.
  • ; p. 349-372
  • Tax treaties and developing countries : a better deal post-BEPS?
  • Zolt, E.M.
  • ; p. 373-386
Extent
vii, 386 p.
Isbn
9780888083012

Library Locations

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