Source Versus Residence: Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives

Source Versus Residence: Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives

by Lang
     
 

ISBN-10: 9041127631

ISBN-13: 9789041127631

Pub. Date: 09/11/2008

Publisher: Wolters Kluwer Legal & Regulatory

Preface Chapter 1 Income from Immovable Property (Article 6 OECD Model Convention) Ekkehart Reimer Chapter 2 Business Profits

(Article 7 OECD Model Convention) Reuven S. Avi-Yonah and Kimberly A.

Clausing Chapter 3 Shipping, Inland Waterways Transport and Air Transport (Article 8 OECD Model Convention) Guglielmo Maisto

Chapter 4 Notes on Guglielmo

Overview

Preface Chapter 1 Income from Immovable Property (Article 6 OECD Model Convention) Ekkehart Reimer Chapter 2 Business Profits

(Article 7 OECD Model Convention) Reuven S. Avi-Yonah and Kimberly A.

Clausing Chapter 3 Shipping, Inland Waterways Transport and Air Transport (Article 8 OECD Model Convention) Guglielmo Maisto

Chapter 4 Notes on Guglielmo Maisto’s Paper on Article 8 OECD Model Convention Alexander Hemmelrath Chapter 5 Dividends (Article 10 OECD Model Convention) Stef van Weeghel Chapter 6 Discussion of

Stef van Weeghel’s Paper on Article 10 OECD Model Convention

Marjaana Helminen Chapter 7 Interest (Article 11 OECD Model Convention) Robert Danon Chapter 8 Royalties (Article 12 OECD Model Convention) Niv Tadmore Chapter 9 Capital Gains (Article 13 OECD Model Convention) Stefano Simontacchi Chapter 10

Discussion of Stefano Simontacchi’s Paper on Article 13 OECD Model Convention

Richard Krever Chapter 11 Income from Employment (Article 15 OECD Model Convention) Robert Waldburger Chapter 12 Directors’ Fees

(Article 16 OECD Model Convention) Rainer Prokisch Chapter 13

Artistes and Sportsmen (Article 17 OECD Model Convention) Daniel Sandler

Chapter 14 Discussion of Daniel Sandler’s Paper on Article 17 OECD Model Convention Dick Molenaar Chapter 15

Pensions (Article 18 OECD Model Convention) Eric C.C.M. Kemmeren

Chapter 16 Government Service (Article 19 OECD Model Convention)

Pasquale Pistone Chapter 17 Students (Article 20 OECD Model Convention) Luc De Broe Chapter 18 Other Income (Article 21 OECD Model Convention) Alexander Rust Chapter 19 Discussion of

Alexander Rust’s Paper on Article 21 OECD ModelConvention Frank Pötgens and Alexander Bosman Index

Product Details

ISBN-13:
9789041127631
Publisher:
Wolters Kluwer Legal & Regulatory
Publication date:
09/11/2008
Pages:
388
Product dimensions:
6.14(w) x 9.21(h) x 0.88(d)

Table of Contents

Preface Chapter 1 Income from Immovable Property (Article 6 OECD Model Convention) Ekkehart Reimer Chapter 2 Business Profits (Article 7 OECD Model Convention) Reuven S. Avi-Yonah and Kimberly A. Clausing Chapter 3 Shipping, Inland Waterways Transport and Air Transport (Article 8 OECD Model Convention) Guglielmo Maisto Chapter 4 Notes on Guglielmo Maisto’s Paper on Article 8 OECD Model Convention Alexander Hemmelrath Chapter 5 Dividends (Article 10 OECD Model Convention) Stef van Weeghel Chapter 6 Discussion of Stef van Weeghel’s Paper on Article 10 OECD Model Convention Marjaana Helminen Chapter 7 Interest (Article 11 OECD Model Convention) Robert Danon Chapter 8 Royalties (Article 12 OECD Model Convention) Niv Tadmore Chapter 9 Capital Gains (Article 13 OECD Model Convention) Stefano Simontacchi Chapter 10 Discussion of Stefano Simontacchi’s Paper on Article 13 OECD Model Convention Richard Krever Chapter 11 Income from Employment (Article 15 OECD Model Convention) Robert Waldburger Chapter 12 Directors’ Fees (Article 16 OECD Model Convention) Rainer Prokisch Chapter 13 Artistes and Sportsmen (Article 17 OECD Model Convention) Daniel Sandler Chapter 14 Discussion of Daniel Sandler’s Paper on Article 17 OECD Model Convention Dick Molenaar Chapter 15 Pensions (Article 18 OECD Model Convention) Eric C.C.M. Kemmeren Chapter 16 Government Service (Article 19 OECD Model Convention) Pasquale Pistone Chapter 17 Students (Article 20 OECD Model Convention) Luc De Broe Chapter 18 Other Income (Article 21 OECD Model Convention) Alexander Rust Chapter 19 Discussion of Alexander Rust’s Paper on Article 21 OECD Model Convention Frank Pötgens and AlexanderBosman Index

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