Residence of individuals under tax treaties and EC law

Resource Information

The instance Residence of individuals under tax treaties and EC law 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/9789087220754-M.jpg?default=false

Label

Residence of individuals under tax treaties and EC law

Instantiates

• Residence of individuals under tax treaties and EC law

Publication

• Amsterdam, IBFD, 2010

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

Record ID

u80115