Dual Residence of Companies under Tax Treaties

Autor: Potgens, F.P.G., Maisto, Guglielmo, Austry, Stéphane, Avery Jones, John, Baker, Philip, Blessing, Peter, Danon, Robert, Goradia, Shefali, Hattingh, Johann, Inoue, Koichi, Lüdicke, Jürgen, Miyatake, Toshio, Nikolakakis, Angelo, van Raad, Kees, Vann, Richard, Wiman, Bertil

Publikováno v: International Tax Studies (ITAXS), 2018(1):1, 3-84. IBFD
Potgens, F P G, Maisto, G, Austry, S, Avery Jones, J, Baker, P, Blessing, P, Danon, R, Goradia, S, Hattingh, J, Inoue, K, Lüdicke, J, Miyatake, T, Nikolakakis, A, van Raad, K, Vann, R & Wiman, B 2018, ' Dual Residence of Companies under Tax Treaties ', International Tax Studies (ITAXS), vol. 2018, no. 1, 1, pp. 3-84 . < https://www.ibfd.org/IBFD-Products/Journal-Articles/International-Tax-Studies/collections/itaxs/html/itaxs_2018_01_int_1.html >

This article provides critical reflections on the 2017 revision of article 4(3) of the OECD Model Convention and its Commentary regarding dual residence of persons other than individuals. These changes and their implementation warrant an assessment o

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::b4816744313779c813ce326a580274fc
https://research.vu.nl/en/publications/e818bf8a-bc62-458b-a1c4-14317d1a20dc

The Proposed OECD Multilateral Instrument Amending Tax Treaties.

Autor: Austry, Stéphane, Jones, John Avery, Baker, Philip, Blessing, Peter, Danon, Robert, Goradia, Shefali, Inoue, Koichi, Lüdicke, Jürgen, Maisto, Guglielmo, Toshio Miyatake, Nikolakakis, Angelo, van Raad, Kees, Vann, Richard, Wiman, Bertil

Publikováno v: British Tax Review; 2016, Issue 4, p454-465, 12p

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Autor: Ndèye Nangho Dioum

Soixante ans après la loi sur le Domaine national et vingt ans après la loi d'orientation agro-sylvo-pastorale, le Sénégal attend toujours une réforme foncière capable de répondre aux enjeux du développement durable et d'une agriculture écon

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Niemals standen Fragen der internationalen Besteuerung mehr im Fokus politischer Agenden als heute. Gleichwohl prägt den modernen Wirtschaftsraum ein Sammelsurium nur bruchstückhaft harmonisierter Steuerrechte, die bei identischen Lebenssachverhalt

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This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and German national tax law. Deviations between the OECD approach and the German approach are