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

Resource Information

The instance Tax treaties after the BEPS project : a tribute to Jacques Sasseville represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

Image

http://covers.openlibrary.org/b/isbn/9780888083012-M.jpg?default=false

Label

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

Instantiates

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

Publication

• Toronto, Canadian Tax Foundation, 2018

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

Record ID

u115727