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The Netherlands

Ellis, Maarten J. - In: Recourse to tax havens - use and abuse : proceedings of …, (pp. 107-114). 1981

Persistent link: https://www.econbiz.de/10002114449

De Amerikaanse Tax Reform Act van 1986 [negentienhonderdzesentachtig]

Ellis, Maarten J. - 1987

Persistent link: https://www.econbiz.de/10000745208

The definitions of dividends and interest in the OECD Model : something lost in translation?

Avery Jones, John F.; Baker, Philip; De Broe, Luc; … - In: World tax journal : WTJ 1 (2009) 1, pp. 5-45

Persistent link: https://www.econbiz.de/10003925060

Business law in Europe : legal, tax and labour aspects of business operations in the ten European Community countries and Switzerland

Storm, Paul M. (contributor); Ellis, Maarten J. (contributor) - 1982

Persistent link: https://www.econbiz.de/10003091034

Report of the Ruding Committee : conclusions and recommendations of the Committee of Independent Experts on Company Taxation

Chown, John F. (contributor); Ellis, Maarten J. (contributor) - Europäische Kommission / Unabhängiger … - In: European taxation : official journal of the … 32 (1992) 4, pp. 105-122

Persistent link: https://www.econbiz.de/10001124173

The Definitions of Dividends and Interest in the OECD Model : Something Lost in Translation?

Avery Jones, John Francis; Baker, Philip; De Broe, Luc; … - 2023

This article analyses the meaning of the definitions of dividend and interest in the OECD Model by reference to their historical evolution. In the dividend definition the origin of 'other corporate rights' is traced to a 1958 OEEC Working Party minute in which the same French expression used in...

Persistent link: https://www.econbiz.de/10014263688

The interpretation of income tax treaties with particular reference to the commentaries on the OECD model

Ward, David A.; Jones, John F. Avery; De Broe, Luc; … - 2005

Persistent link: https://www.econbiz.de/10013546795