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]
Resource Information
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]
- Contents
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- 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
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