Tax Polymath

Type Book

Editor(s)

Philip Baker, Catherine Bobbett

Date of publication

January 2011

DOI https://doi.org/10.59403/jwvek5

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A Life in International Taxation

This book comprises a selection of papers presented at a conference in honour of John Avery Jones which was held on 22 and 23 April 2010 in London.

Why this book?

This book comprises a selection of papers presented at a conference in honour of John Avery Jones which was held on 22 and 23 April 2010 in London. The conference brought together experts in international and UK domestic taxation from around the world to celebrate Dr. Avery Jones's contribution to the fiscal arena to mark his 70th birthday and forthcoming retirement as Judge of the First and Upper Tier Tax Tribunals.

The participators of the conference were drawn almost exclusively from three groups: the International Tax Group (ITG) of which Dr. Avery Jones was one of the founder members; the Advisory Group on the OECD Model; and UK tax academics. The papers reflect Dr. Avery Jones's many areas of interest, covering both international taxation and various aspects of UK domestic taxation. Many of the papers drew their inspiration from Dr. Avery Jones's academic writings or from his contribution as a tax judge.

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Contributors

Brian J. Arnold, Hugh Ault, Philip Baker, Peter H. Blessing, Luc De Broe, Carol A. Dunahoo, Maarten J. Ellis, Michael Lang, Jean Pierre Le Gall, Jinyan Li, Jürgen Lüdicke, Daniel Lüthi, Guglielmo Maisto, Toshio Miyatake, Angelo Nikolakakis, Jacques Sasseville, Henri Torrione, Frans Vanistendael, Kees van Raad, David A. Ward †, Bertil Wiman, Katrien Willoqué.
















Tax Polymath: A life in international taxation: https://doi.org/10.59403/jwvek5
The Use of OEEC-OECD Historical Documents in Interpreting Tax Treaties: https://doi.org/10.59403/jwvek5001
A Systems-Based Approach to Tax Treaties: https://doi.org/10.59403/jwvek5002
Temporal Aspects of Tax Treaties: https://doi.org/10.59403/jwvek5003
Double Taxation Conventions and Human Rights: https://doi.org/10.59403/jwvek5004
The Concept of Dependence in the Definition of a Permanent Establishment: https://doi.org/10.59403/jwvek5005
Contract Conclusion and Agency Permanent Establishments: Here, There, and Everywhere?: https://doi.org/10.59403/jwvek5006
The Application of the OECD Permanent Establishment Concept to Electronic Commerce: https://doi.org/10.59403/jwvek5007
New Sources of Tax Revenue for Transit Countries: Can a (Rail) Road Qualify as a Permanent Establishment?: https://doi.org/10.59403/jwvek5008
Defining the Term “Business” for Purposes of Tax Treaties: https://doi.org/10.59403/jwvek5009
Divergence of Third Party Pricing from Arm´s Length Results: https://doi.org/10.59403/jwvek5010
Beneficial Ownership in Tax Treaties: Judicial Interpretation and the Case for Clarity: https://doi.org/10.59403/jwvek5011
Japan´s Foreign Subsidiaries´ Dividends Exclusion: https://doi.org/10.59403/jwvek5012
Exit Taxes on Substantial Shareholdings and Pension Claims: The Dutch Supreme Court´s Interpretation of Arts. 13, 15 and 18 of the OECD Model: https://doi.org/10.59403/jwvek5013
Tax Treaty Override – Swedish Developments: https://doi.org/10.59403/jwvek5014
Does Art. 20 of the OECD Model Convention Really Fit into Tax Treaties?: https://doi.org/10.59403/jwvek5015
Exemption and Tax Credit in German Tax Treaties – Policy and Reality: https://doi.org/10.59403/jwvek5016
Recent Treaty Developments in the Arbitration of International Tax Disputes: https://doi.org/10.59403/jwvek5017
The Exercise of Legislative Taxing Powers in Occupied Territories: https://doi.org/10.59403/jwvek5018
Tax Law: Rules or Principles – Madness or Genius? Mind the Gaps!: https://doi.org/10.59403/jwvek5019
Can Member States Survive EU Taxation? Can the European Union Survive National Taxation?: https://doi.org/10.59403/jwvek5020
Conference papers published in the special issue of the British Tax Review in honour of John Avery Jones (issue No. 6 of 2010): https://doi.org/10.59403/jwvek5021
Articles: https://doi.org/10.59403/jwvek5022
Joint articles (lead author): https://doi.org/10.59403/jwvek5023
Joint articles (contributing author): https://doi.org/10.59403/jwvek5024
Contributions to books: https://doi.org/10.59403/jwvek5025
Notes: https://doi.org/10.59403/jwvek5026
Finance Bill or Act notes: https://doi.org/10.59403/jwvek5027
Case notes: https://doi.org/10.59403/jwvek5028

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