| Series | EC and international tax law series, 1574-969X ; Volume 18
EC and international tax law series ; v. 18. UNAUTHORIZED |
| Contents |
Chapter 1: A history of the International Tax Group / Avery Jones, J.F. Miyatake, T. ; p. 1-11 |
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Chapter 2: Writing tax treaty history / Vann, R.J. ; p. 15-39 |
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Chapter 3: International tax policy and international tax institutions : never the twain? / Vann, R.J. ; p. 41-76 |
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Chapter 4: Four comparisons of tax litigation between the Netherlands and the UK / Avery Jones, J.F. Pötgens, F.P.G. ; p. 77-99 |
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Chapter 5: Preservation principle / Inoue, K. Miyatake, T. ; p. 101-156 |
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Chapter 6: Constitutional issues in developing international tax norms : a Swedish perspective / Wiman, B. ; p. 157-178 |
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Chapter 7: Taxation of states under tax treaties / Maisto, G. ; p. 181-236 |
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Chapter 8: Limitations on treaty access by or through commercial entities / Blessing, P.H. ; p. 237-318 |
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Chapter 9: Interpretation vs qualification / Nikolakakis, A. ; p. 319-357 |
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Chapter 10: Legal considerations arising from the use of memoranda of understanding in bilateral tax treaty relations / Hattingh, J. ; p. 359-438 |
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Chapter 11: Some thoughts on jurisdiction and nexus / Baker, P. ; p. 441-465 |
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Chapter 12: PE and dependent agent : where do we stand? / Austry, S. ; p. 467-492 |
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Chapter 13: Taxation of services / Goradia, S. ; p. 493-539 |
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Chapter 14: Tax treaty practice regarding article 21 and related OECD and UN Model issues / Raad, C. van ; p. 541-581 |
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Chapter 15: The beneficial ownership limitation in articles 10, 11 and 12 OECD Model and conduit companies in pre- and post-BEPS tax treaty policy : do we (still) need it? / Danon, R.J. ; p. 585-662 |
| Contents |
Chapter 16: Should courts in EU member states take account of the ECJ's judgment in the Danish beneficial ownership cases when interpreting the beneficial ownership requirement in tax treaties? / De Broe, L. ; p. 663-694 |
| Summary |
Current Tax Treaty Issues - 50th Anniversary of the International Tax Group' comprises contributions focusing on international tax issues marking the 50th anniversary of a group of experts whose collective writings for decades have landmarked the international literature on tax treaties and international tax law in general. |
| Bibliography note | Includes bibliographical references. |
| Access restriction | Available only to authorized users. |
| Technical details | Mode of access: World Wide Web |
| Language | English. |
| Genre/form | Electronic books. |
| LCCN | 2021418422 |
| ISBN | 9789087225964 (hardback) |
| ISBN | 9087225962 |
| ISBN | (eBook, ePub) |
| ISBN | (eBook, PDF) |
