Avery Jones, J.F
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The person Avery Jones, J.F represents an individual (alive, dead, undead, or fictional) associated with resources found in International Bureau of Fiscal Documentation.
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Avery Jones, J.F
Resource Information
The person Avery Jones, J.F represents an individual (alive, dead, undead, or fictional) associated with resources found in International Bureau of Fiscal Documentation.
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- Avery Jones, J.F
94 Items by the Person Avery Jones, J.F
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- Yates v Revenue and Customs Commissioners : [2012] UKFTT 568 (TC)
- 2008 OECD Model : place of effective management - what one can learn from the history
- A comment on "AMID: the wrong bridge or a bridge too far?"
- A comment on "progressive taxation of non-residents and intra-EC allocation of personal tax allowances"
- A comparative study of inheritance and gift taxes
- A framework for evaluating the Commission's tax proposals for occupational pensions in the European Union
- A new approach by the Courts after Furniss
- A tale of two taxes : the interaction between treaty and unilateral relief
- Administrative income tax legislation : a century of the Revenue following the letter (but not the spirit) of the legislation
- Agents as permanent establishments under the OECD Model Tax Convention
- Anti-trust shopping articles : a United Kingdom view
- Ardmore Construction Ltd and another v Revenue and Customs Commissioners : [2015] UKUT 633 (TCC)
- Ardmore Construction Ltd v Revenue and Customs Commissioners : [2014] UKFTT 453 (TC)
- Are tax treaties necessary?
- Article 3(2) of the OECD Model Convention and the commentary to it : treaty interpretation
- Aspects not covered by the Consultative Document on residence
- Avoiding double taxation : credit versus exemption - the origins
- Bodies of persons
- Carry on discriminating
- Case note : Alice and the Pendragon
- Categorising income for the OECD Model
- Changed HMRC interpretation of the residence articles in 16 double taxation agreements
- Conflicts of qualification : comment on prof. Vogel's and Alexander Rust's articles
- Corporate residence in common law : the origins and current issues
- Does "enterprise" in the OECD Model mean "business"?
- Does any income fall within Article 21(2) of the OECD Model?
- Does the United Kingdom give credit for tax on permanent establishment abroad?
- Dual residence of companies under tax treaties
- Felixstowe Dock and Railway Co Ltd and others v Revenue and Customs Commissioners : [2011] UKFTT 838 (TC)
- First impressions from the United Kingdom of the new United Kingdom-United States tax treaty
- Flows of capital between the EU and third countries and the consequences of disharmony in European international tax law
- Fowler v HMRC : divers and the dangers of deeming
- Fowler v HMRC : divers yet again
- Fowler v Revenue and Customs Commissioners : [2016] UKFTT 234 (TC)
- HRMC v Fowler : more on divers
- How others see us
- Interpretation of tax treaties
- Interpretation of the non-discrimination article of the OECD Model
- Le traitement des trusts d'après le modèle de convention O.C.D.E
- Lee and another v Revenue and Customs Commissioners : [2017] UKFTT 279 (TC)
- Macklin v Revenue and Customs Commissioners : [2015] UKUT 39 (TCC)
- Macklin v Revenue and Customs Commissioners [2013] UKFTT 554 (TC)
- Mark Higgins Rallying (a firm) v Revenue and Customs Commissioners : [2011] UKFTT 340 (TC)
- More on treaty interpretation
- Mutual agreement procedure
- Nothing either good or bad, but thinking makes it so : the mental element in anti-avoidance legislation : part 1
- Nothing either good or bad, but thinking makes it so : the mental element in anti-avoidance legislation : part 2
- Permanent establishment : historical evolution and contemporary relevance
- Place of effective management as a residence tie-breaker
- Problems of categorising income and gains for tax treaty purposes
- Problems of categorising income for tax treaty purposes
- Problems of categorising income for tax treaty purposes
- Short-term employment assignments under Article 15(2) of the OECD Model
- Simplification of tax legislation
- Some reflections on the proposed revisions to the OECD Model and Commentaries, and on the multilateral instrument, with respect to fiscally transparent entities - part 1
- Some reflections on the proposed revisions to the OECD Model and Commentaries, and on the multilateral instrument, with respect to fiscally transparent entities - part 2
- St Michael Trust Corp v R Re Fundy Settlement - St Michael Trust Corp v Re Summersby Settlement : 2012 SCC 14
- Tax aspects of property investment in the United Kingdom
- Why can't the English ...?
- X v State Secretary for Finance (Fictitious Wage 3) : No 15/04977
- Tax law : rules or principles?
- Tax law: rules or principles?
- Tax treaties: the perspective of common law countries
- Tax treaty issues relating to cross-border employee stock options
- The "one true meaning" of a tax treaty
- The Netherlands-United Kingdom death duties treaty : the estate, inheritance and gift tax consequences for persons moving between the United Kingdom and the Netherlands
- The OECD discussion draft on tax treaty issues arising from cross-border pensions
- The United Kingdom's influence on the OECD Model Tax Convention
- The concepts of residence and domicile : domicile and residence in the United Kingdom
- The definition of company residence in early UK tax treaties
- The effect of changes in the OECD commentaries after a treaty is concluded
- The history of the United Kingdom's first comprehensive double taxation agreement
- The interaction between tax treaty provisions and domestic law
- The multiple amendment of bilateral double taxation conventions
- The new United Kingdom-France tax treaty
- The new approach in U.K. tax law : where do we stand?
- The origins of article 5(5) and 5(6) of the OECD Model
- The proposed OECD multilateral instrument amending tax treaties
- The proposed OECD multilateral instrument amending tax treaties
- The proposed redraft of Article 7 of the OECD Model
- The relationship between domestic tax systems and tax treaties
- The relationship between the mutual agreement procedure and internal law
- The treaty definition of royalties
- The view from a tax credit country
- Timeo Danaos : double taxation of international gifts
- Treaty interpretation
- Treaty issues related to the treatment of cross-border pension contributions and benefits
- Triangular treaty problems : a summary of the discussion in Seminar E at the IFA congress in London
- Types of arbitration procedure
- Weiser v HMRC : why do we need "liable to tax" and "subject to tax" clauses?
- Weiser v Revenue and Customs Commissioners : [2012] UKFTT 501 (TC)
- What is the difference between Schumacker and Gilly?
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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/resource/wgxhYUYtE4w/" typeof="Person http://bibfra.me/vocab/lite/Person"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/wgxhYUYtE4w/">Avery Jones, J.F</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>
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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/resource/wgxhYUYtE4w/" typeof="Person http://bibfra.me/vocab/lite/Person"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/wgxhYUYtE4w/">Avery Jones, J.F</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>
