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Preface. Part I Introduction. Chapter 1 The 2010 OECD MC Amendments and the Revised TP Guidelines: An Overview Stef van Weeghel & Jan Gooijer Part II The new Article 7 of the OECD MC: Attribution of Profits to PE. Chapter 2 Article 7 – New OEVD Rules for Attributing Profit to Permanent Establishments Mary Bennett. Chapter 3 The 2010 Eliminination of Article 7-3 (1963): Rise and Fall of an Article Hans Pijl. Chapter 4 Attribution of Profits to PE: A Business Perspective Johan Muller. Part III Tax Treaty Entitlement of CIVs. Chapter 5 Charaterization and Tax Treaty Issues of Collective Investment Vehicles: A Review of the OECD Report and the 2010 Amendments to the Model Tax Convention Bruno da Silva. Chapter 6 Suggested Treaty Benefits Approaches for Collective Investment Vehicles ( CIVs) and Its Investors under the OECD MTC 2010 Update Hein Vermeulen. Chapter 7 The 2010 CIV-Report: A Comparison with the 1999 Partnership Report Ton Stevens. Part IV Income from Employment. Chapter 8 Updates to the Commentary on Article 15 of the OECD Model – Thoughts on the Interpretation of the Term ‘employer’ for Treaty Purposes Walter Andreoni. Chapter 9 Some Selected Interpretation and Qualification Issues with Respect to Article 15(2)(b) and (c) of the OECD Model Frank P.G. Pötgens. Part V The Revised Transfer Pricing Guidelines. Chapter 10 The 2010 update to the OECD Transfer Pricing Guidelines Caroline Silberztein. Chapter 11 Chapters I and III of the 2010 OECD Guidelines: Capita Selecta Antonio Russo. Chapter 12 OECD Revision of Chapters I-III and IX of the Transfer Pricing Guidelines: Some Comments on Hierarchy of Methods and Re-characterization of Actual Transactions Undertaken Guglielmo Maisto. Part VI Sovereign Wealth Funds. Chapter 13 How to Treat(y) Sovereign Wealth Funds? The Application of Tax Treaties to State-owned Entities, including Sovereign Wealth Funds Stijn Jansen.