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Ellis, Maarten J. - In: Recourse to tax havens - use and abuse : proceedings of …, (pp. 107-114). 1981
Persistent link: https://www.econbiz.de/10002114449
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TAX TREATY MONITOR - THE ORIGINS OF CONCEPTS AND EXPRESSIONS USED IN THE OECD MODEL AND THEIR ADOPTION BY STATES - The OECD Model Tax Convention developed out of the League of Nati...
Jones, John F.Avery; Broe, Luc De; Ellis, Maarten J.; … - In: Bulletin for international taxation 60 (2006) 6, pp. 220-254
Persistent link: https://www.econbiz.de/10007269733
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TAX TREATY MONITOR - THE JUDICIARY AND THE OECD MODEL TAX CONVENTION AND ITS COMMENTARIES -- RESPONSE TO MR JUSTICE VAN BRUNSCHOT - In this article, the author responds to the pres...
Ellis, Maarten J. - In: Bulletin for international fiscal documentation : … 59 (2005) 1, pp. 11-13
Persistent link: https://www.econbiz.de/10006158799
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TAX TREATY MONITOR - TREATY CONFLICTS IN CATEGORIZING INCOME AS BUSINESS PROFITS CAUSED BY DIFFERENCES IN APPROACH BETWEEN COMMON LAW AND CIVIL LAW - Since the 2000 update, the OEC...
Avery Jones, John F.; Broe, Luc De; Ellis, Maarten J.; … - In: Bulletin for international fiscal documentation : … 57 (2003) 6, pp. 237-248
Persistent link: https://www.econbiz.de/10006169470
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TAX TREATY MONITOR - CHARACTERIZATION OF OTHER STATES' PARTNERSHIPS FOR INCOME TAX - The OECD Partnership Report is a significant contribution to the discussion of how to treat par...
Avery Jones, John F.; Broe, Luc De; Ellis, Maarten J.; … - In: Bulletin for international fiscal documentation : … 56 (2002) 7, pp. 288-320
Persistent link: https://www.econbiz.de/10006174168
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TAX TREATY MONITOR - ISSUES IN THE IMPLEMENTATION OF THE ARBITRATION OF DISPUTES ARISING UNDER INCOME TAX TREATIES -- RESPONSE TO DAVID TILLINGHAST
Ellis, Maarten J. - In: Bulletin for international fiscal documentation : … 56 (2002) 3, pp. 100-101
Persistent link: https://www.econbiz.de/10006176007
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TAX TREATY MONITOR - THE INFLUENCE OF THE OECD COMMENTARIES ON TREATY INTERPRETATION - RESPONSE TO PROF. DR KLAUS VOGEL
Ellis, Maarten J. - In: Bulletin for international fiscal documentation : … 54 (2000) 12, pp. 617-618
Persistent link: https://www.econbiz.de/10006184134
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In this special issue of European Taxation several prominent government officials and tax experts look at harmful tax competition and tax policy in general and evaluate the recomme...
Ellis, Maarten J. - In: European taxation : official journal of the … 40 (2000) 9, pp. 414-416
Persistent link: https://www.econbiz.de/10006905717
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European Union - Tax Law and Policy in an Adolescent European Union -- Response to Paul Farmer - This article is the response of Prof. Ellis to the Graduation Lecture(Maarten J. El...
Ellis, Maarten J. - In: Bulletin for international taxation 61 (2007) 2, pp. 46-48
Persistent link: https://www.econbiz.de/10007608610
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TAX TREATY MONITOR - THE ROLE OF THE COMMENTARIES ON THE OECD MODEL IN THE TAX TREATY INTERPRETATION PROCESS -- RESPONSE TO DAVID WARD - This article is the response of Prof. Ellis...
Ellis, Maarten J. - In: Bulletin for international taxation 60 (2006) 3, pp. 103-104
Persistent link: https://www.econbiz.de/10007258672