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Your search keyword '"Fontaneau, Pierre-Marie"' showing total 9 results
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9 results on '"Fontaneau, Pierre-Marie"'

1. Taxation caused by or after a change in residence.

Author

Goldberg, Sanford H., Vann, Richard J., De Broe, Luc, Ward, David A., Legall, Jean-Pierre, Fontaneau, Pierre-Marie, Strobl, Jakob, Killius, Juergen, Maisto, Guglielmo, Giuliani, Federico, Miyatake, Toshio, Ellis, Maarten J., van Raad, Kees, Wiman, Bertil, Torrione, Henri, Jones, John F. Avery, and Roberts, Sidney I.

Subjects
Domicile in taxation -- Analysis
Published
2000

2. The definition of dividend in the double taxation relief article.

Author

Jones, John F. Avery, De Broe, Luc, Ellis, Maarten J., van Raad, Kees, Fontaneau, Pierre-Marie, Lenz, Raoul, Torrione, Henri, Miyatake, Toshio, Roberts, Sidney I., Goldberg, Sanford H., Strobl, Jakob, Killius, Jurgen, Uckmar, Victor, Giuliani, Federico, Maistro, Guglielmo, Vann, Richard J., and Ward, David A.

Subjects
Tax treaties -- Interpretation and construction, Dividends -- Taxation, Memec v. Commissioners of Inland Revenue (1998 S.T.C. 754 (C.A.))
Published
1999

3. Tax treaty problems relating to source.

Author

Jones, John F. Avery, De Broe, Luc, Ellis, Maarten J., Van Raad, Kees, Fontaneau, Pierre-Marie, Lenz, Raoul, Torrione, Henri, Miyatake, Toshio, Roberts, Sidney I., Goldberg, Sanford H., Strobl, Jakob, Killius, Jurgen, Uckmar, Victor, Giuliana, Federico, Maisto, Guglielmo, Vann, Richard J., and Ward, David A.

Subjects
Tax treaties -- Interpretation and construction, Model Tax Convention on Income and on Capital
Published
1998

4. Tax treaty problems relating to source

Author

Avery Jones, John F., de Broe, Luc, Ellis, Maarten J., van Raad, Kees, Fontaneau, Pierre, Fontaneau, Pierre-Marie, Lenz, Raoul, Torrione, Henri, Miyatake, Toshio, Roberts, Sidney I., Goldberg, Sanford H., Strobl, Jakob, Killius, Jurgen, Uckmar, Victor, Giuliani, Federico, Maisto, Guglielmo, Vann, Richard J., and Ward, David A.

Subjects
Double taxation -- Analysis, Banking, finance and accounting industries, Business, Business, international, European Union -- Taxation
Abstract

An analysis of the pertinence of source in relation to taxing rights under the OECD Model Tax Convention is presented, focusing on double source interest. Source in relation to double taxation relief is examined, with reference to internal laws and treaty source rules.

Published
1998

5. Credit and exemption under tax treaties in cases of differing income characterisation.

Author

Avery Jones, John F., De Broe, Luc, van de Wiele, Micheline, Ellis, Maarten J., Van Raad, Kees, Fontaneau, Pierre, Fontaneau, Pierre-Marie, Lenz, Raoul, Torrione, Henri, Magney, Thomas W., Miyatake, Toshio, Roberts, Sidney I., Goldberg, Sanford H., Strobl, Jakob, Killius, Jurgen, Uckmar, Victor, Giuliani, Federico, Maisto, Guglielmo, and Ward, David A.

Subjects
Tax treaties -- Interpretation and construction, Double taxation -- Analysis
Published
1996

6. The non-discrimination article in tax treaties.

Author

Jones, John F. Avery, Depret, Henri-Robert, Van De Wiele, Micheline, Ellis, Maarten J., Van Raad, Kees, Fontaneau, Pierre, and Fontaneau, Pierre-Marie

Subjects
Tax treaties -- Interpretation and construction, Business enterprises -- Taxation
Published
1991

7. The non-discrimination in tax treaties.

Author

Jones, John F. Avery, Depret, Henri-Robert, Van De Wiele, Micheline, Ellis, Maarten J., Van Raad, Kees, Fontaneau, Pierre, and Fontaneau, Pierre-Marie

Subjects
Tax treaties -- Interpretation and construction, Corporations -- Nationality
Published
1991

8. The treatment of trusts under the OECD Model Convention.

Author

Jones, John F. Avery, Depret, Henri-Robert, van de Wiele, Micheline, Ellis, Maarten J., Fontaneau, Pierre, Fontaneau, Pierre-Marie, Killius, Juergen, Lenz, Raoul, Magney, Thomas W., Orrock, Donald C., Roberts, Sidney I., Goldberg, Sanford H., Uckmar, Victor, Maisto, Guglielmo, and Ward, David A.

Subjects
Organisation for Economic Co-operation and Development -- Tax policy, Tax treaties -- Interpretation and construction, Trusts and trustees -- Taxation
Published
1989

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