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Art. 24 (5) of the OECD model in relation to intra-group transfers of assets and profits and losses
Jones, John F. Avery - In: World tax journal : WTJ 3 (2011) 2, pp. 179-225
Persistent link: https://www.econbiz.de/10009952564
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TAX TREATY MONITOR - PLACE OF EFFECTIVE MANAGEMENT AS A RESIDENCE TIE-BREAKER - This article summarizes the discussion at the joint IFA-OECD Seminar at the 2004 IFA Congress in Vie...
Avery Jones, John F. - In: Bulletin for international fiscal documentation : … 59 (2005) 1, pp. 20-24
Persistent link: https://www.econbiz.de/10006158797
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TAX TREATY MONITOR - THE OECD DISCUSSION DRAFT ON TAX TREATY ISSUES ARISING FROM CROSS-BORDER PENSIONS - The joint OECD-IFA seminar at the 2003 IFA Congress in Sydney discussed cro...
Avery Jones, John F. - In: Bulletin for international fiscal documentation : … 58 (2004) 5, pp. 181-182
Persistent link: https://www.econbiz.de/10006165314
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TAX TREATY MONITOR - Treaty Issues related to the Treatment of Cross-Border Pension Contributions and Benefits
Bobbett, Catherine; Avery Jones, John F. - In: Bulletin for international fiscal documentation : … 58 (2004) 2, pp. 9-13
Persistent link: https://www.econbiz.de/10006166384
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TREATY ISSUES RELATED TO THE TREATMENT OF CROSS-BORDER PENSION CONTRIBUTIONS AND BENEFITS
Bobbett, Catherine; Avery Jones, John F. - In: Bulletin for international fiscal documentation : … 58 (2004) 1, pp. 9-13
Persistent link: https://www.econbiz.de/10006166648
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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 - CONFLICTS OF QUALIFICATION: COMMENT ON PROF. VOGEL'S AND ALEXANDER RUST'S ARTICLES
Avery Jones, John F. - In: Bulletin for international fiscal documentation : … 57 (2003) 5, pp. 184-186
Persistent link: https://www.econbiz.de/10006170231
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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 - THE EFFECT OF CHANGES IN THE OECD COMMENTARIES AFTER A TREATY IS CONCLUDED
Avery Jones, John F. - In: Bulletin for international fiscal documentation : … 56 (2002) 3, pp. 102-109
Persistent link: https://www.econbiz.de/10006176006
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TAX TREATY MONITOR - THE "ONE TRUE MEANING" OF A TAX TREATY
Avery Jones, John F. - In: Bulletin for international fiscal documentation : … 55 (2001) 6, pp. 220-224
Persistent link: https://www.econbiz.de/10006180922