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

Interpretation of article 15(2)(b) of the OECD model convention: 'remuneration paid by, or on behalf of, an employer who is not a resident of the other state'

Autor: de Broe, Luc, Avery Jones, John F., Ellis, Maarten, van Raad, Kees, Le Gall, Jean-Pierre, Torrione, Henri, Vann, Richard, Miyatake, Toshio, Roberts, Sidney, Goldberg, Sanford, Strobl, Jakob, Killius, Juergen, Maisto, Guglielmo, Guiliani, Federico, Ward, David, Wiman, Bertil

Publikováno v: IndraStra Global.

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=issn23813652::2cc62c731a30db893d71d6e2463dd763
https://igi.indrastra.com/items/show/306851

Article 24(5) of the OECD Model in Relation to Intra-group Transfers of Assets and Profits and Losses.

Autor: Avery Jones, John F., Baker, Philip, De Broe, Luc, Ellis, Maarten J., Raad, Kees van, le Gall, Jean-Pierre, Goldberg, Sanford H., Blessing, Peter, Lüdicke, Jürgen, Maisto, Guglielmo, Miyatake, Toshio, Inoue, Koichi, Torrione, Henri, Vann, Richard J., Ward, David, Nikolakakis, Angelo, Wiman, Bertil

Publikováno v: British Tax Review; 2011, Vol. 2011 Issue 5, p535-586, 52p