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A tale of two taxes : the interaction between treaty and unilateral relief

Jones, John F. Avery - In: Liber amicorum Sven-Olof Lodin, (pp. 64-73). 2001

Persistent link: https://www.econbiz.de/10001621629

The origins of article 5 (5) and 5 (6) of the OECD model

Jones, John F. Avery; Lüdicke, Jürgen - In: World tax journal : WTJ 6 (2014) 3, pp. 203-242

Persistent link: https://www.econbiz.de/10011306446

Commenatary: are tax treaties necessary?

Burns, Lee - In: Tax law review 53 (1999) 1, pp. 39-49

Persistent link: https://www.econbiz.de/10001483332

Credit and exemption under tax treaties in cases of differing income characterization

Jones, John F. Avery (contributor) - In: European taxation : official journal of the … 36 (1996) 4, pp. 118-134

Persistent link: https://www.econbiz.de/10001204635

Tax treaty problems relating to source

Jones, John F. Avery (contributor) - In: British tax review (1998), pp. 222-250

Persistent link: https://www.econbiz.de/10001244482

International: the non-discrimination article in tax treaties

Jones, John F. Avery (contributor) - In: European taxation : official journal of the … 31 (1991) 10, pp. 310-347

Persistent link: https://www.econbiz.de/10001114556

Agents as permanent establishments under the OECD Model Tax Convention

Jones, John F. Avery - In: European taxation : official journal of the … 33 (1993) 5, pp. 154-181

Persistent link: https://www.econbiz.de/10001149348

The treatment of trusts under the OECD Model Convention

Jones, John F. Avery (contributor) - In: European taxation : official journal of the … 29 (1989) 12, pp. 379-405

Persistent link: https://www.econbiz.de/10001080652

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

Dual Residence of Companies under Tax Treaties

Maisto, Guglielmo; Austry, Stephane; Avery Jones, John; … - 2021

This article provides critical reflections on the 2017 revision of article 4(3) of the OECD Model Convention and its Commentary regarding dual residence of persons other than individuals. These changes and their implementation warrant an assessment of their desirability, including an in-depth...

Persistent link: https://www.econbiz.de/10013251300