Essays on tax treaties : a tribute to David A. Ward

Resource Information

The instance Essays on tax treaties : a tribute to David A. Ward represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

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Label

Essays on tax treaties : a tribute to David A. Ward

Instantiates

• Essays on tax treaties : a tribute to David A. Ward

Publication

• Toronto, Canadian Tax Foundation, 2012
• Amsterdam, IBFD, 2012

Contents

• The benefits of article 3(2) of the OECD Model
• Avery Jones, J.F.
• ; p. 3-13
• The interpretation of tax treaties and authentic languages
• Lang, M.
• ; p. 15-32
• The role and influence of treaties and domestic law on the design of each other
• Boidman, N.
• ; p. 33-58
• Coherence among the OECD Model's distributive rules : the "other" state and income from third countries
• van Raad, K.
• ; p. 61-66
• The UN Model and agents: "Wholly or almost wholly"
• Vann, R.
• ; p. 67-79
• Notional rental charges and the determination of PE profits
• Sasseville, J.
• ; p. 81-101
• The substituted property rule in article 13 of the OECD and UN Model Tax Conventions
• Finkelstein, D.N.
• Durand, R.K.
• ; p. 103-145
• Model conventions and the capital gains article
• Smith, D.W.
• ; p. 147-205
• The concepts of "employment" and "employer" under article 15 of the OECD Model Convention
• De Broe, L.
• Petrosovitch, K.
• ; p. 207-238
• Some thoughts about the "saving clause" in US tax conventions
• Rosenbloom, H.D.
• ; p. 241-249
• Limitation on benefits as applicable to commercial entities under the Canada-US income tax treaty
• Blessing, P.H.
• ; p. 251-304
• A general anti-abuse principle of international law : can it be applied in tax cases?
• van Weeghel, S.
• Gunn, A.
• ; p. 305-323
• Domestic anti-abuse rules and bilateral tax conventions in the light of public international law
• Maisto, G.
• ; p. 325-341
• Historical perspectives on abuse of tax treaties
• Nikolakakis, A.
• ; p. 343-392
• Are (these) tax treaties necessary?
• Wilkie, S.
• Raizenne, R.
• ; p. 393-409

Extent

XI, 409 p.

Isbn

9789087221546

Isbn Type

(IBFD)

Record ID

u87680