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