The Resource Tax treaties after the BEPS project : a tribute to Jacques Sasseville
Tax treaties after the BEPS project : a tribute to Jacques Sasseville
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The item Tax treaties after the BEPS project : a tribute to Jacques Sasseville represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Tax treaties after the BEPS project : a tribute to Jacques Sasseville represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Extent
- vii, 386 p.
- 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
- Isbn
- 9780888083012
- Label
- Tax treaties after the BEPS project : a tribute to Jacques Sasseville
- Title
- Tax treaties after the BEPS project : a tribute to Jacques Sasseville
- 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
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-treaties-after-the-BEPS-project--a-tribute/GdJ5Zb-X6zA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-treaties-after-the-BEPS-project--a-tribute/GdJ5Zb-X6zA/">Tax treaties after the BEPS project : a tribute to Jacques Sasseville</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
