TY  - BOOK
AU  - Maisto,Guglielmo
TI  - Current tax treaty issues: 50th anniversary of the International Tax Group 
T2  - EC and international tax law series ; 
SN  - 9789087225964
AV  - K4475 .C87 2020
PY  - 2020///
CY  - Amsterdam, The Netherlands
PB  - IBFD Publications
KW  - Double taxation
N1  - Chapter 1: A History of the International Tax Group -- Chapter 2: Writing Tax Treaty History -- Chapter 3: International Tax Policy and International Tax Institutions: Never the Twain? -- Chapter 4: Four Comparisons of Tax Litigation between the Netherlands and the UK -- Chapter 5: Preservation Principle -- Chapter 6: Constitutional issues in developing international tax norms : a Swedish perspective -- Chapter 7: Taxation of states under tax treaties -- Chapter 8: Limitations on treaty access by or through commercial entities -- Chapter 9: Interpretation vs qualification -- Chapter 10: Legal considerations arising from the use of memoranda of understanding in bilateral tax treaty relations -- Chapter 11: Some thoughts on jurisdiction and nexus -- Chapter 12: PE and dependent agent : where do we stand? -- Chapter 13: Taxation of services -- Chapter 14: Tax treaty practice regarding article 21 and related OECD and UN Model issues -- Chapter 15: The beneficial ownership limitation in articles 10, 11 and 12 OECD Model and conduit companies in pre- and post-BEPS tax treaty policy : do we (still) need it? -- Chapter 16: Should courts in EU member states take account of the ECJ's judgment in the Danish beneficial ownership cases when interpreting the beneficial ownership requirement in tax treaties?
N2  - Current Tax Treaty Issues - 50th Anniversary of the International Tax Group' comprises contributions focusing on international tax issues marking the 50th anniversary of a group of experts whose collective writings for decades have landmarked the international literature on tax treaties and international tax law in general
ER  -