02554nam a2200277Ia 4500001001300000003000600013007000300019008004100022020001800063020001500081035002200096040002200118050002100140245011200161260006100273300001700334490004900351505131900400520033101719650002102050700002302071830004902094942001202143952010602155999001502261on1237737968OCoLCta210218s2020    ne            000 0 tha d  a9789087225964  a9087225962  a(OCoLC)1237737968  aTULIBbengcTULIB  aK4475b.C87 202000aCurrent tax treaty issues :b50th anniversary of the International Tax Group /cedited by Guglielmo Maisto.  aAmsterdam, The Netherlands :bIBFD Publications,cc2020.  axxvi, 699 p.1 aEC and international tax law series ; vv.180 aChapter 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?  aCurrent 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.. 4aDouble taxation.1 aMaisto, Guglielmo. 0aEC and international tax law series ;vv.18.  2lcccBK  00104070aPNLIBbPNLIBcGENd2021-06-17oK4475 .C87 2020pPNLIB21061109r2021-06-17w2021-06-17yBK  c1295d1295