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A Tax Globalist

This book comprises 20 essays on international and European tax law written by renowned tax experts in honour of the academic work of Maarten Ellis.

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Title:: A Tax Globalist
Subtitle:: Essays in Honour of Maarten J. Ellis
Editor(s):: Henk van Arendonk, Frank Engelen and Sjaak Jansen.
Date of publication:: 2005
ISBN:: 90-76078-80-7
Type of publication:: Book
Number of pages:: 364
Access:: Price includes delivery. View purchase information
Price:: € 95 / $ 100 (VAT excl.)

Order Book - Single Copy

tab_1

Title:: A Tax Globalist
Subtitle:: Essays in Honour of Maarten J. Ellis
Editor(s):: Henk van Arendonk, Frank Engelen and Sjaak Jansen.
Date of publication:: 2005
ISBN:: 90-76078-80-7
Type of publication:: Online book
Number of pages:: 364
Access:: Up to five users. View purchase information
Price:: € 95 / $ 100 (VAT excl.)

Order Online Book

Summary
Table of Contents

A Tax Globalist

Why this book?

This book was presented on the occasion of the retirement of Maarten Ellis on 17 March 2005 from his position of professor of international tax law at the Faculty of Law of the Erasmus University of Rotterdam.

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Sample chapter

Main contents

Part A – International Tax Law

Does any income fall within Article 21(2) of the OECD Model? - J.F. Avery Jones
The final clause of the 1987 Netherlands Model Tax Convention and the interpretation of plurilingual tax treaties - T. Bender and F. Engelen
“Fictitious income” and tax treaties - M. Lang
The taxation of real property income from an American source under the Franco-American Convention of 31 August 1994 - J-P. Le Gall
Taxation of income from employment under Dutch tax treaties - L. van Kalmthout
The observations on the OECD Commentaries in the interpretation of tax treaties - G. Maisto
The illusions of international artiste and sportsman taxation - D. Molenaar
The allocation of severance payments under Article 15 of the OECD Model - F. Pötgens
Nondiscrimination in taxation of cross-border income under the OECD Model and EC Treaty rules – a concise comparison and assessment - K. van Raad
Interpretation of tax treaties in New Holland - R.J. Vann
Of substantial interest – and foreign taxpayers - S. van Weeghel

Part B – European Tax Law

Hughes de Lasteyrie du Saillant: crossing borders? - H. van Arendonk
Hard time for emigration taxes in the EC - L. de Broe
Is double taxation arising from autonomous tax classification of foreign entities incompatible with EC law? G. Fibbe and A. de Graaf
Double taxation, bilateral treaties and the fundamental freedoms of the EC Treaty - M. Gammie
When business grows global, taxes cannot remain local. Quo vadis fiscal principle of territoriality? - L. Hinnekens
The cross-border reinvestment reserve - S. Jansen
The uncertain future of bilateral European tax treaties - D. Juch
The interest-savings directive: European hide and seek - F. Vanistendael
Extended Swedish participation exemption - B. Wiman

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