A Tax Globalist
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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.
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.
A Tax Globalist: Essays in honour of Maarten J. Ellis
DOI: https://doi.org/10.59403/x3ak6e
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Does any income fall within Article 21(2) of the OECD Model?
DOI: https://doi.org/10.59403/x3ak6e001
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The final clause of the 1987 Netherlands Model Tax Convention and the interpretation of plurilingual tax treaties
DOI: https://doi.org/10.59403/x3ak6e002
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“Fictitious Income” and tax treaties
DOI: https://doi.org/10.59403/x3ak6e003
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The taxation of real property income from an American source under the Franco-American Taxation Convention of 31 August 1994
DOI: https://doi.org/10.59403/x3ak6e004
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Taxation of income from employment under Dutch tax treaties
DOI: https://doi.org/10.59403/x3ak6e005
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The Observations on the OECD Commentaries in the Interpretation of Tax Treaties
DOI: https://doi.org/10.59403/x3ak6e006
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The illusions of international artiste and sportsman taxation
DOI: https://doi.org/10.59403/x3ak6e007
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The Allocation of Severance Payments under Article 15 of the OECD Model
DOI: https://doi.org/10.59403/x3ak6e008
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Nondiscrimination in taxation of cross-border income under the OECD Model and EC Treaty rules – a concise comparison and assessment
DOI: https://doi.org/10.59403/x3ak6e009
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Interpretation of tax treaties in new holland
DOI: https://doi.org/10.59403/x3ak6e010
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Of substantial interest – and foreign taxpayers
DOI: https://doi.org/10.59403/x3ak6e011
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Hughes de Lasteyrie du Saillant: crossing borders?
DOI: https://doi.org/10.59403/x3ak6e012
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Hard times for emigration taxes in the EC
DOI: https://doi.org/10.59403/x3ak6e013
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Is double taxation arising from autonomous tax classification of foreign entities incompatible with EC law?
DOI: https://doi.org/10.59403/x3ak6e014
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Double taxation, bilateral treaties and the fundamental freedoms of the EC Treaty
DOI: https://doi.org/10.59403/x3ak6e015
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When business grows global, taxes cannot remain local. Quo vadis fiscal principle of territoriality?
DOI: https://doi.org/10.59403/x3ak6e016
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The Cross-Border Reinvestment Reserve
DOI: https://doi.org/10.59403/x3ak6e017
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The uncertain future of bilateral European tax treaties
DOI: https://doi.org/10.59403/x3ak6e018
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The interest-savings directive:European hide and seek
DOI: https://doi.org/10.59403/x3ak6e019
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Extended Swedish participation exemption
DOI: https://doi.org/10.59403/x3ak6e020
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