IBFD Global topics - Global Tax Treaty Commentaries [- Model articles and Issues]

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The instance IBFD Global topics - Global Tax Treaty Commentaries [- Model articles and Issues] represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

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IBFD Global topics - Global Tax Treaty Commentaries [- Model articles and Issues]

Instantiates

• IBFD Global topics - Global Tax Treaty Commentaries [- Model articles and Issues]

Publication

• Amsterdam, IBFD

Contents

• General introduction
• Vann, R
• Article 2: Taxes covered
• Cui, W
• Articles 3, 30, 31 and 32: Definitions and scope in place and time
• Ostaszewska, O
• Article 4: Resident
• Obuoforibo, B.R
• Article 5: Permanent establishment
• Arnold, B.J
• Article 6: Immovable property
• Vinnitskiy, D.V
• Article 7: Business profits
• Sasseville, J.
• Vann, R.J
• Article 8: International transport and other operations
• Maisto, G
• Article 9: Associated enterprises
• Baistrocchi, E
• Article 10: Dividends
• Harris, P.A
• Article 11: Interest
• Helminen, M
• Article 12: Royalties
• Martín Jiménez, A.J
• Article 13: Capital gains
• Li, J.
• Avella, F
• Article 14: Independent personal services
• Sengupta, D.P
• Article 15: Income from employment
• Pistone, P
• Article 16: Directors' fees
• Pistone, P
• Article 17: Entertainers and sportspersons
• Roeleveld, J.
• Tetlak, K
• Articles 18 and 19(2): Pensions
• Brown, P.A
• Articles 19(1), 19(3) and 28: Government service and members of diplomatic missions and consular posts
• Pistone, P
• Article 20: Students, teachers and professors
• Vlasceanu, R
• Article 21: Other income
• Schoueri, L.E
• Article 22: Capital
• Masui, Y
• Article 23: Methods for elimination of double taxation
• Kofler,G.W.
• Pötgens, F.P.G
• Article 24: Non-discrimination
• Bammens, N.
• Vanistendael, F
• Article 25: Mutual Agreement Procedure
• Wilkie, J.S
• Article 26: Exchange of information
• Ring, D
• Article 27: Assistance in the collection of taxes
• Roeleveld, J
• Article 29: Entitlement to benefits (European Union)
• De Broe, L.
• Gommers, S
• Article 29: Entitlement to benefits (global perspective)
• Blessing, P.H
• Treaty interpretation
• Avery Jones, J.F
• The interaction of tax treaties with international economic laws
• Brauner, Y.
• Kofler, G.W
• Application of tax treaties to fiscally transparent entities
• Brabazon, M.L
• Qualification conflicts
• Lang, M
• Triangular cases
• Raad, C. van
• Chen, S. (Shaomei)
• Time in tax treaties
• Wheeler, J.C
• Beneficial ownership
• Martín Jiménez, A.J

Record ID

u98274