Bulletin for international fiscal documentation: official journal of the International Fiscal Documentation

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  Año 2005, Vol. 59, Número 1

  • Tax treaty news

    Klaus Vogel

    págs. 3-4

    

  • The judiciary and the OECD model tax convention and its commentaries

    F. van Brunschot

    págs. 5-10

    

  • The judiciary and the OECD model tax convention and its commentaries - response to Mr Justice van Brunschot

    M. J. Ellis

    págs. 11-13

    

  • The observations on the OECD commentaries in the interpretation of tax treaties

    G. Maisto

    págs. 14-19

    

  • Place of effective management as a residence tie-breaker

    J. F. A. Jones

    págs. 20-24

    

  • Domestic anti-avoidance rules and tax treaties - comment on brian arnold's article

    F. Zimmer

    págs. 25-26

    

  • The silver lining: the international tax provisions of the American jobs creation act - a reconsideration

    R. S. Avi-Yonah

    págs. 27-35

    

  • Greek tax law provisions relating to companies in breach of European Union law

    G. S. Mavraganis

    págs. 36-43