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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 - TAX TREATY ISSUES RELATING TO CROSS-BORDER EMPLOYEE STOCK OPTIONS - This article summarizes the discussion at the joint IFA-OECD Seminar (Seminar F: The OECD M...
Bobbett, Catherine; Jones, John F.Avery - In: Bulletin for international fiscal documentation : … 57 (2003) 1, pp. 4-8
Persistent link: https://www.econbiz.de/10006171585
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ARTICLES - IFA: - TRIANGULAR TREATY PROBLEMS: A SUMMARY OF THE DISCUSSION IN SEMINAR E AT THE IFA CONGRESS IN LONDON- This note is a summary of Seminar E at the IFA Congress in Lon...
Jones, John Avery; Bobbett, Catherine - In: Bulletin for international fiscal documentation : … 53 (1999) 1, pp. 16-20
Persistent link: https://www.econbiz.de/10006195916
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OECD - The Proposed Redraft of Article 7 of the OECD Model - This article summarizes the discussion of the case studies at the joint IFA/OECD Seminar, held during the IFA Congress...
Bobbett, Catherine; Avery Jones, John F - In: Bulletin for international taxation 64 (2010) 1, pp. 20-28
Persistent link: https://www.econbiz.de/10008380983
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Interpretation of the Non-Discrimination Article of the OECD Model - This article summarizes the proceedings of the joint IFA-OECD seminar at the IFA Congress in Kyoto in 2007. The...
Jones, John Avery; Bobbett, Catherine - In: Bulletin for international taxation 62 (2008) 2, pp. 50-55
Persistent link: https://www.econbiz.de/10007914874
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TAX TREATY MONITOR - THE TREATY DEFINITION OF ROYALTIES
Bobbett, Catherine; Jones, John Avery - In: Bulletin for international taxation 60 (2006) 1, pp. 23-28
Persistent link: https://www.econbiz.de/10007258681
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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 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