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Flows of capital between the EU and third countries and the consequences of disharmony in European international tax law
Jones, John F. Avery - In: Tax policy and the impending Economic and Monetary Union, (pp. 71-92). 1999
Persistent link: https://www.econbiz.de/10001594497
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Problems of categorising income for tax treaty purposes
Jones, John F. Avery - In: International and comparative taxation : essays in …, (pp. 9-27). 2002
Persistent link: https://www.econbiz.de/10001782642
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Flows of capital between the EU and third countries and the consequences of disharmony in European international tax law
Jones, John F. Avery - In: EC tax review 7 (1998) 2, pp. 95-106
Persistent link: https://www.econbiz.de/10001247012
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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 (contributor);  … - In: World tax journal : WTJ 3 (2011) 2, pp. 179-225
Persistent link: https://www.econbiz.de/10009304280
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Commenatary: are tax treaties necessary?
Burns, Lee - In: Tax law review 53 (1999) 1, pp. 39-49
Persistent link: https://www.econbiz.de/10001483332
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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
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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
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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
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Dual Residence of Companies Under Tax Treaties
Maisto, Guglielmo; Austry, Stéphane; Avery Jones, John; … - 2023
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/10014263823