Arginelli, P & Innamorato, C (2008), ‘Italy: The Interaction between Tax Treaties and Domestic Law: An Issue of Constitutional Legitimacy’, European Taxation, June, pp. 299–304Google Scholar

Arnold, B(1986), The Taxation of Controlled Foreign Corporations: An International Comparison, Canadian Tax Paper No. 78 (Ontario: Canadian Tax Foundation)Google Scholar

Arnold, B (1995), ‘The Relationship between Tax Treaties and the Income Tax Act: Cherry Picking’, Canadian Tax Journal, Vol. 43, No. 4, pp. 869–905Google Scholar

Arnold, B (2004), ‘Tax Treaties and Tax Avoidance: The 2003 Revisions to the Commentary to the OECD Model’, International Tax Bulletin, Vol. 58, No. 6, pp. 244–60Google Scholar

Arnold, B (2006), ‘At Sixes and Sevens: The Relationship between the Taxation of Business Profits and Income from Immovable Property under Tax Treaties’, International Tax Bulletin, Vol. 60, No. 1, pp. 5–18Google Scholar

Arnold, B (2008), ‘New Services PE Rule in the Canada-U.S. Treaty Protocol’, Worldwide Tax Daily, 2008 WTD 136-8Google Scholar

Arnold, B (2011), ‘The Taxation of Income from Services under Tax Treaties: Cleaning Up the Mess’, Bulletin for International Taxation, Vol. 65, No. 2, February, pp. 59–68Google Scholar

Arnold, B (2018a), ‘Article 5: Permanent Establishment’, in Vann (2014)Google Scholar

Arnold, B (2018b), ‘The Relationship between Controlled Foreign Corporation Rules and Tax Sparing Provisions in Tax Treaties: A New Zealand Case’, Bulletin for International Taxation, Vol. 72, No. 7, pp. 430–38Google Scholar

Arnold, B, Ault, H & Cooper, G (eds) (2019), Comparative Income Taxation: A Structural Analysis, 4th ed. (The Netherlands: Kluwer Law International)Google Scholar

Auerbach, A, Devereux, M, Keen, M & Vella, J (2017), ‘Destination-Based Cash Flow Taxation’, Oxford Legal Studies Research Paper No. 14/2017, Saïd Business School WP 2017–09, Oxford University Centre for Business Taxation WP 17/01; available at https://ssrn.com/abstract=2908158, or http://dx.doi.org/10.2139/ssrn.2908158, accessed 18 December 2019Google Scholar

Ault, H & Sasseville, J (2009), ‘2008 OECD Model: The New Arbitration Provision’, Bulletin for International Taxation, Vol. 63, No. 5/6, pp. 208–15Google Scholar

Avery Jones, J (1991), ‘Bodies of Persons’, British Tax Review, 1991, pp. 453–65Google Scholar

Avery Jones, J (1999), ‘The Relationship between the Mutual Agreement Procedure and Internal Law’, EC Tax Review, Vol. 8, No. 1, pp. 4–7Google Scholar

Avery Jones, J (2005), ‘Place of Effective Management as a Residence Tie-Breaker’, Bulletin for International Fiscal Documentation, Vol. 59, No. 1, pp. 20–4Google Scholar

Avery Jones, J (2009), ‘2008: OECD Model: Place of Effective Management – What One Can Learn from the History’, Bulletin for International Taxation, Vol. 63, No. 5/6, pp. 183–6Google Scholar

Avery Jones, J (2017), ‘The UK‘s Early Tax Treaties with European Countries’, in Harris, P & de Cogan, D (eds), Studies in the History of Tax Law, Vol. 7 (Oxford: Hart Publishing), pp. 295–339Google Scholar

Avery Jones, J (2018), ‘Treaty Interpretation’, in Vann (2014)Google Scholar

Avery Jones, J, Baker, P, De Broe, L, et al. (2009), ‘The Definitions of Dividends and Interest in the OECD Model: Something Lost in Translation?’, British Tax Review, 2009, pp. 406–52Google Scholar

Avery Jones, J, Baker, P, De Broe, L, et al. (2011), ‘Art. 24(5) of the OECD Model in Relation to Intra-group Transfers of Assets and Profits and Losses’, World Tax Journal, Vol. 3, No. 2, pp. 179–225Google Scholar

Avery Jones, J, De Broe, L, Ellis, M, et al. (2006), ‘The Origins of Concepts and Expressions Used in the OECD Model and Their Adoption by States’, British Tax Review, 2006, pp. 695–765Google Scholar

Avery Jones, J, Depret, H, van de Wiele, M, et al. (1991), ‘The Non-Discrimination Article in Tax Treaties’, British Tax Review, 1991, Part I, pp. 359–85; Part II, pp. 421–52Google Scholar

Avery Jones, J, Harris, P & Oliver, D (eds) (2008), Comparative Perspectives on Revenue Law: Essays in Honour of John Tiley (Cambridge: Cambridge University Press)Google Scholar

Avi-Yonah, R (2007), ‘What Can the U.S. Supreme Court and the European Court of Justice Learn from Each Other’s Tax Jurisprudence?’, 3 December 2007; available at http://ssrn.com/abstract=1048821, accessed 18 December 2019Google Scholar

Avi-Yonah, R & Benshalom, I (2010), ‘Formulary Apportionment: Myths and Prospects – Promoting Better International Tax Policy and Utilizing the Misunderstood and Under-Theorized Formulary Alternative’, 16 October, University of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-029; University of Michigan Public Law Working Paper No. 221; available at https://ssrn.com/abstract=1693105 or http://dx.doi.org/10.2139/ssrn.1693105, accessed 18 December 2019Google Scholar

Avi-Yonah, R & Clausing, K (2007), ‘A Proposal to Adopt Formulary Apportionment for Corporate Income Taxation: The Hamilton Project’, University of Michigan Law & Economics, Olin Working Paper No. 07-009; available at http://ssrn.com/abstract=995202, accessed 18 December 2019Google Scholar

Avi-Yonah, R & Gianluca, M (2016), ‘Apple State Aid Ruling: A Wrong Way to Enforce the Benefits Principle?’, 27 October 2016, University of Michigan Law & Economics Research Paper No. 16-024; available at https://ssrn.com/abstract=2859996, accessed 18 December 2019Google Scholar

Avi-Yonah, R & Gianluca, M (2017), ‘Taking the First Bite: Who Should Tax Apple’s $187 Billion in Ireland?’, 22 February 2017, University of Michigan Law & Economics Research Paper No. 16-033; University of Michigan Public Law Research Paper No. 541; available at https://ssrn.com/abstract=2921961, or http://dx.doi.org/10.2139/ssrn.2921961, accessed 18 December 2019Google Scholar

Avi-Yonah, R & Vallespinos, M (2018), ‘The Elephant Always Forgets: US Tax Reform and the WTO’, University of Michigan Law & Economics Research Paper No. 18-006; available at https://ssrn.com/abstract=3113059, or http://dx.doi.org/10.2139/ssrn.3113059, accessed 18 December 2019Google Scholar

Avi-Yonah, R & Wells, B (2018), ‘The BEAT and Treaty Overrides: A Brief Response to Rosenbloom and Shaheen’, Worldwide Tax Daily, 2018 WTD 216-2Google Scholar

Baistrocchi, E (2018), ‘Article 9: Associated Enterprises’, in Vann (2014)Google Scholar

Baker, P (2000), ‘Taxation and the European Convention on Human Rights’, British Tax Review, 2000, pp. 211–377Google Scholar

Baker, P (2008), ‘Taxation, Human Rights and the Family’, in Avery Jones, Harris & Oliver (2008), pp. 232–43Google Scholar

Baker, P (2016), ‘Privacy Rights in an Age of Transparency: A European Perspective’, Worldwide Tax Daily, 2016 WTD 90–15Google Scholar

Bammens, N & Vanistendael, F (2018), ‘Article 24: Non-Discrimination’, in Vann (2014)Google Scholar

Barnard, C (2019), The Substantive Law of the EU: The Four Freedoms, 6th ed. (Oxford: Oxford University Press)Google Scholar

Berkhout, E (2016), ‘Tax Battles: The Dangerous Global Race to the Bottom on Corporate Tax’, Oxfam Policy Paper, 12 December (Oxford: Oxfam); available at http://policy-practice.oxfam.org.uk/publications/tax-battles-the-dangerous-global-race-to-the-bottom-on-corporate-tax-620159, accessed 18 December 2019Google Scholar

Bhogal, S & Swanson, K (2017a), ‘ATAD II: The Revised EU Rules on Hybrid Mismatches’, Tax Journal, No. 1349, pp. 22–24Google Scholar

Bhogal, S & Swanson, K (2017b), ‘The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting’, Tax Journal, No. 1338, pp. 17–19Google Scholar

Birk, M (2016), ‘German Treaty Override Is Constitutional, Court Holds’, Worldwide Tax Daily, 2016 WTD 33-7Google Scholar

Blouin, J, Huizinga, H, Laeven, L & Nicodeme, Gaetan (2014), ‘Thin Capitalization Rules and Multinational Firm Capital Structure’, European Commission Taxation Papers, Working Paper No. 42 (Luxembourg: European Union); available at https://ec.europa.eu/taxation_customs/publications/taxation-services-papers/taxation-papers_en, accessed 18 December 2019Google Scholar

Brauner, Y & Kofler, G (2018), ‘The Interaction of Tax Treaties with International Economic Laws’, in Vann (2014) (ed.)Google Scholar

Broekhuijsen, D (2013), ‘International – A Modern Understanding of Article 31(3)(c) of the Vienna Convention (1969): A New Haunt for the Commentaries to the OECD Model?’, Bulletin for International Taxation, Vol. 67, No. 9; available at https://openaccess.leidenuniv.nl/handle/1887/36255, accessed 18 December 2019Google Scholar

Broekhuijsen, D & van der Velde, K (2015), ‘The Retroactive Effect of Changes to the Commentaries on the OECD Model’, Bulletin for International Taxation, Vol. 69, No. 11, pp. 623–32Google Scholar

Brooks, K (2008), ‘Inter-Nation Equity: The Development of an Important but Underappreciated International Tax Value’, in R Krever & J Head (eds), Tax Reform in the 21st Century (Alphen aan den Rijn: Kluwer Law International), available at http://ssrn.com/abstract=1292370, accessed 18 December 2019Google Scholar

Buchanan, H & Bond, S (2017), ‘DPT Myth Busting’, Tax Journal, No. 1380, pp. 12–14Google Scholar

Bundgaard, J (2017), ‘Convertible Debt Instruments in International Tax Law’, European Taxation, Vol. 57, Nos 4 & 5, pp. 137–44 and 208–16Google Scholar

Burnett, C (2014), ‘Intra-Group Debt at the Crossroads: Stand-Alone versus Worldwide Approach’, World Tax Journal, Vol. 6, pp. 40–76Google Scholar

Cerioni, L (2017), ‘The Commission’s Proposal for a Directive on Double Taxation Dispute Resolution Mechanisms: Overcoming the Final Hurdle of Juridical Double Taxation within the European Union?’, European Taxation, Vol. 57, No. 5, pp. 182–91Google Scholar

Christians, A (2017), ‘Human Rights at the Borders of Tax Sovereignty’, 27 February; available at https://ssrn.com/abstract=2924925, accessed 18 December 2019Google Scholar

Christians, A & Brauner, Y (2011), ‘The Meaning of “Enterprise,” “Business,” and “Business Profits” under Tax Treaties and Domestic Tax Law: U.S. Report’, 8 June, University of Wisconsin Legal Studies Research Paper No. 1161; available at https://ssrn.com/abstract=1860344 or http://dx.doi.org/10.2139/ssrn.1860344, accessed 18 December 2019Google Scholar

Churton, S (2010), ‘Reorganisation and Migration’, Tax Journal, No. 1030, pp. 18–20Google Scholar

Cleave, B (2012), ‘The UK’, in Lang, Pistone, Schuch & Staringer (eds), chapter 36, pp. 1101–48Google Scholar

Cleave, B (2013), ‘The Kljun (2012) Case: The Concept of Economic Employer under the United Kingdom-Yugoslavia Income Tax Treaty (1981)’, Bulletin for International Taxation, Vol. 67, No. 10, pp. 516–19Google Scholar

Cockfield, A & Arnold, B (2010), ‘What Can Trade Teach Tax? Examining Reform Options for Art. 24 (Non-Discrimination) of the OECD Model’, World Tax Journal, Vol. 2, No. 2, pp. 139–53Google Scholar

Cooper, G (2012), ‘Australia: Year in Review 2012’, Worldwide Tax Daily, 2012 WTD 247-15Google Scholar

Cooper, G (2018), ‘The Curious Reform of Foreign Source Income’, Sydney Law School Research Paper No. 18/71; available at https://ssrn.com/abstract=3279140, accessed 18 December 2019Google Scholar

Cousins, A (2016), ‘Growing Globalisation’, Taxation, Vol. 178, No. 4570, pp. 16–19Google Scholar

Dafnomilis, V (2015), ‘The Application of TFEU Articles 116 and 117 in EU Taxation’, Worldwide Tax Daily, 2015 WTD 197-15Google Scholar

Dallazem, D (2018), ‘What Rules, If Not Customary International Law – Articles 31–32 of the VCLT – Are the U.S. Courts Relying Upon While Applying and Interpreting Tax Treaty Provisions?’, Proceedings of the 10th International RAIS Conference on Social Sciences and Humanities, in Advances in Social Science, Education and Humanities Research, Vol. 211; available at https://ssrn.com/abstract=3266696 or http://dx.doi.org/10.2139/ssrn.3266696, accessed 18 December 2019Google Scholar

Daly, M (2015), ‘Is the WTO a World Tax Organization? A Primer on WTO Rules for Tax Policymakers’, IMF Technical Notes and Manuals, No. 2016/03; available at www.imf.org/en/Publications/TNM/Issues/2016/12/31/Is-the-WTO-a-World-Tax-Organization-A-Primer-for-WTO-Rules-for-Policy-Makers-43822, accessed 18 December 2019Google Scholar

Daunton, M (2008), ‘Land Taxation, Economy and Society in Britain and Its Colonies’, in Avery Jones, Harris & Oliver (eds), pp. 197–218CrossRefGoogle Scholar

de Wilde, M (2017), ‘The ATAD’s GAAR: A Pandora’s Box?’, 1 May; available at https://ssrn.com/abstract=3040709, accessed 18 December 2019Google Scholar

Debelva, F & Luts, J (2018), ‘Directive on Tax Dispute Resolution Mechanisms in the EU’, Worldwide Tax Daily, 2018 WTD 13-14Google Scholar

Delimatsis, P and Hoekman, B (2017), ‘National Tax Regulation, International Standards and the GATS: Argentina – Financial Services’, September 2017, Robert Schuman Centre for Advanced Studies Research Paper No. RSCAS 2017/42; available at https://ssrn.com/abstract=3033853, accessed 18 December 2019Google Scholar

Desai, M & Hines, J (2003), ‘Economic Foundations of International Tax Rules’, A paper prepared for the American Tax Policy Institute, Washington, D.C., December 2003; available at www.americantaxpolicyinstitute.org/wp-content/uploads/2017/02/econimic_foundation_internal.pdf, accessed 18 December 2019Google Scholar

Desai, M & Hines, J (2004), ‘Old Rules and New Realities: Corporate Tax Policy in a Global Setting’, Ross School of Business Paper No. 920, October 2004; available at http://ssrn.com/abstract=606222, accessed 18 December 2019Google Scholar

Devereux, M, Auerbach, A, Keen, M, Oosterhuis, P, Schön, W and Vella, J (2019), ‘Residual Profit Allocation by Income’, Oxford University Centre for Business Taxation Working Paper WP19/01; Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-04; available at https://ssrn.com/abstract=3358291 or http://dx.doi.org/10.2139/ssrn.3358291, accessed 18 December 2019Google Scholar

Devereux, M and Vella, J (2018), ‘Taxing the Digitalised Economy: Targeted or System-Wide Reform?’, British Tax Review, 2018, pp. 387–406Google Scholar

Drevet, S & Thuronyi, V (2009), ‘The Tax Treaty Network of the U.N. Member States’, Worldwide Tax Daily, 2009 WTD 104-12Google Scholar

du Plessis, I (2015), ‘The Incorporation of Double Taxation Agreements into South African Domestic Law’, Potchefstroom Electronic Law Journal, Vol. 18, No. 4; available at https://ssrn.com/abstract=2729139, accessed 18 December 2019Google Scholar

Dziurdź, K & Pötgens, F (2014), ‘Cross-Border Short-Term Employment’, Bulletin for International Taxation, Vol. 68, No. 8, pp. 404–14Google Scholar

Eckhardt, T (2012), ‘German Tax Reform Act Would Simplify Consolidated Group Rules’, Worldwide Tax Daily, 2012 WTD 185-1Google Scholar

Eicke, R (2014), ‘A German Perspective on Treaty Overrides’, Worldwide Tax Daily, 2014 WTD 130-16Google Scholar

Elkins, D (2017), ‘The Myth of Corporate Tax Residence’, Columbia Journal of Tax Law, Vol. 9, No. 1, pp. 5–43; available at https://ssrn.com/abstract=3074057, accessed 18 December 2019Google Scholar

Elliffe, C (2012), ‘Cross Border Tax Avoidance: Applying the 2003 OECD Commentary to Pre-2003 Treaties’, British Tax Review, 2012, pp. 307–33Google Scholar

Elliffe, C (2019), ‘The Meaning of the Principal Purpose Test: One Ring to Bind Them All?’, World Tax Journal, Vol. 11, No. 1, pp. 47–76; available at https://ssrn.com/abstract=3346660, accessed 18 December 2019Google Scholar

Elliot, C (2017), ‘The Overlap between Tax and Trade Policy’, Worldwide Tax Daily, 2017 WTD 194-2Google Scholar

Engelen, F (2012), ‘State Aid and Restrictions on Free Movement: Two Sides of the Same Coin?’, European Taxation, Vol. 52, No. 5, pp. 204–9Google Scholar

European Commission (2001), ‘Company Taxation in the Internal Market’, COM(2001)582 final; available at https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2001:0582:FIN:EN:PDF, accessed 18 December 2019Google Scholar

European Commission (2011), ‘Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB)’, COM(2011)121/F2; available at http://ec.europa.eu/transparency/regdoc/rep/1/2011/EN/1-2011-121-EN-F2-1.Pdf, accessed 18 December 2019Google Scholar

European Commission (2016a), ‘Proposal for a Council Directive on a Common Corporate Tax Base’, COM(2016)685 final; available at https://ec.europa.eu/taxation_customs/sites/taxation/files/com_2016_685_en.pdf, accessed 18 December 2019Google Scholar

European Commission (2016b), ‘Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB)’, COM(2016)683 final; available at https://ec.europa.eu/taxation_customs/sites/taxation/files/com_2016_683_en.pdf, accessed 18 December 2019Google Scholar

European Commission (2017), ‘Report from the Commission to the European Parliament and the Council on the Operation of the Arrangements Established by Council Directive 2010/24/EU of 16 March 2010 Concerning Mutual Assistance for the Recovery of Claims Relating to Taxes, Duties and Other Measures’, COM(2017) 778 final; available at https://ec.europa.eu/taxation_customs/sites/taxation/files/2017_report_mutual_tax_recovery_assistance_en.pdf, accessed 18 December 2019Google Scholar

European Commission (2018a), ‘Proposal for a Council Directive on the Common System of a Digital Services Tax on Revenues Resulting from the Provision of Certain Digital Services’, COM(2018)148 final; available at https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52018PC0148&from=EN, accessed 18 December 2019Google Scholar

European Commission (2018b), ‘Proposal for a Council Directive Laying Down Rules Relating to the Corporate Taxation of a Significant Digital Presence’, COM(2018)147 final; available at https://ec.europa.eu/taxation_customs/sites/taxation/files/proposal_significant_digital_presence_21032018_en.pdf, accessed 18 December 2019Google Scholar

European Parliament (2010), ‘The Impact of the Rulings of the European Court of Justice in the Area of Direct Taxation 2010’, IP/A/ECON/ST/2010–18; available at www.europarl.europa.eu/document/activities/cont/201203/20120313ATT40640/20120313ATT40640EN.pdf, accessed 18 December 2019Google Scholar

European Parliament (2019), ‘Resolution of 26 March 2019 on Financial Crimes, Tax Evasion and Tax Avoidance (2018/2121(INI))’, P8_TA-PROV(2019)0240; available at www.europarl.europa.eu/cmsdata/162244/P8_TA-PROV(2019)0240.pdf, accessed 18 December 2019Google Scholar

European Union (1997), ‘Resolution of the Council and the Representatives of the Governments of the Member States, Meeting within the Council of 1 December 1997 on a Code of conduct for business taxation’, OJ C 2, 6.1.1998, pp. 1–6; available at https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A31998Y0106%2801%29, accessed 18 December 2019Google Scholar

Farmer, P & Alvarez, F (2019), ‘The CFC Group Finance Exemption: EC’s Final Decision’, Tax Journal, No. 1443, pp. 8–10Google Scholar

Femia, R & Aksakal, L (2010), ‘The Use of Treaty Status in Legislation and the Impact on U.S. Tax Policy’, Worldwide Tax Daily, 2010 WTD 80-12Google Scholar

Ferreira, V & Marinho, A (2013), ‘Tax Sparing and Matching Credit: From an Unclear Concept to an Uncertain Regime’, Bulletin for International Taxation, Vol. 67, No. 8, pp. 397–413Google Scholar

Fichardt, L & Chandrachud, C (2017), ‘The New Directive On Tax Dispute Resolution Mechanisms’, Tax Journal, No. 1374, pp. 8–9Google Scholar

Finet, J (2018), ‘McDonald’s Ruling Shows Limit of EU State Aid Investigations’, Worldwide Tax Daily, 2018 WTD 183-1Google Scholar

Finley, R (2015), ‘U.S. Treasury, IRS Undecided on Creditability of U.K. DPT’, Worldwide Tax Daily, Doc 2015-23734Google Scholar

Finley, R (2018), ‘Payments by Google India Are Royalties Subject to Withholding’, Worldwide Tax Daily, 2018 WTD 95-3Google Scholar

Finley, R (2019), ‘Starbucks and Fiat Bolster Commission’s Case in Apple Appeal’, Tax Notes Today International, 2019 TNTI 191-2Google Scholar

Fleming, J, Peroni, R & and Shay, S (2017), ‘Defending Worldwide Taxation with a Shareholder-Based Definition of Corporate Residence’, Brigham Young University Law Review, Vol. 2016, No. 6; U of Texas Law, Public Law Research Paper No. 663; available at https://ssrn.com/abstract=2912395, accessed 18 December 2019Google Scholar

Fross, A (2013), ‘Earnings Stripping and Thin Cap Rules: Maintaining an Arm’s Length Distance’, European Taxation, Vol. 53, No. 10, pp. 507–16Google Scholar

Fuller, J (2008), ‘U.S. Tax Review’, Worldwide Tax Daily, 2008 WTD 147-10Google Scholar

Gil García, E (2017), ‘Addressing Hybrid PE Mismatches: The Guidance of the Code of Conduct Group European Union Addressing Hybrid PE Mismatches: The Guidance of the Code of Conduct Group’, European Taxation, Vol. 57, No. 2/3, pp. 94–98Google Scholar

Gnaedinger, C (2006), ‘European Commission Disagrees with ECJ on Double Taxation’, Worldwide Tax Daily, 2006 WTD 221-3Google Scholar

Goodall, A (2019), ‘UK Government Appeals against EU State Aid Decision on CFCs’, Tax Notes Today International, 2019 TNTI 124-5Google Scholar

Govind, S, Damberger, R, Wakounig, S, Holzinger, R, van West, J, Langer, A, Miladinovic, A, Walker, B, Zöhrer, C, Hörtenhuber, B & Bravo, N (2017), ‘The Multilateral Instrument: Legal Concerns and the Way Forward’, Worldwide Tax Daily, 2017 WTD 113-7Google Scholar

Govind, S & Turcan, L (2017), ‘The Changing Contours of Dispute Resolution in the International Tax World: Comparing the OECD Multilateral Instrument and the Proposed EU Arbitration Directive’, Bulletin for International Taxation, Vol. 71, No. 3/4Google Scholar

Hagemann, T & Long, E (2016), ‘Allocation of Income to Permanent Establishments: The German Approach’, Worldwide Tax Daily, 2016 WTD 66-16Google Scholar

Harris, P (1996), Corporate/Shareholder Income Taxation and Allocating Taxing Rights between Countries: A Comparison of Imputation Systems (Amsterdam: IBFD)Google Scholar

Harris, P (1999), ‘An Historic View of the Principle and Options for Double Tax Relief’, British Tax Review, 1999, pp. 469–89Google Scholar

Harris, P (2000), ‘Origins of the 1963 OECD Model Series: Working Party 12 and Article 10’, Australian Tax Forum, Vol. 15, pp. 3–223Google Scholar

Harris, P (2006), Income Tax in Common Law Jurisdictions: From the Origins to 1820 (Cambridge: Cambridge University Press)Google Scholar

Harris, P (2010), ‘Cross-Border Dividend Taxation in the 21st Century: The [Ir]relevance of Tax Treaties’, British Tax Review, 2010, pp. 573–88Google Scholar

Harris, P (2011), ‘Company, Person, Body of Persons, Entity: What’s the Difference and Why?’, [2011] British Tax Review, pp. 188–209Google Scholar

Harris, P (2013a), Corporate Tax Law: Structure, Policy and Practice (Cambridge: Cambridge University Press)Google Scholar

Harris, P (2013b), ‘Taxation of Residents on Foreign Source Income’, in Trepelkov, A, Tonino, H & Halka, D (eds), UN Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries (New York: United Nations), chapter 3, pp. 109–71Google Scholar

Harris, P (2017a), ‘Neutralizing Effects of Hybrid Mismatch Arrangements’, in Trepelkov, Tonino & Halka (2017) (eds), chapter V, pp. 215–328Google Scholar

Harris, P (2017b), ‘The Profits Tax GAAR: An Aid in the “Hopeless” Defence against the Dark Arts’, in Harris, P & de Cogan, D (eds), Studies in the History of Tax Law, Vol. 8 (Hart Publishing: Oxford), pp. 221–55Google Scholar

Harris, P (2017c), ‘Taxation of Rents and Royalties’, in Trepelkov, Tonino & Halka (2017) (eds), chapter XI, pp. 653–713Google Scholar

Harris, P (2018), ‘Article 10: Dividends’, in Vann (2014) (ed.)Google Scholar

Harris, P & Oliver, J (2008), ‘Family Connections and the Corporate Entity: Income Splitting through the Family Company’, in Avery Jones, Harris & Oliver (eds), pp. 244–87Google Scholar

Hattingh, J (2013), ‘On the Origins of Model Tax Conventions: Nineteenth-Century German Tax Treaties and Laws Concerned with the Avoidance of Double Tax’, in Harris, P & de Cogan, D (eds), Studies in the History of Tax Law, Vol. 6 (Oxford: Hart Publishing), pp. 31–79Google Scholar

Helminen, M (2018), ‘Article 11: Interest’, in Vann (2014) (ed.)Google Scholar

Henry, J (2012), ‘The Price of Offshore Revisited: New Estimates for “Missing” Global Private Wealth, Income, Inequality, and Lost Taxes’, Tax Justice Network, July 2012; available at www.taxjustice.net/cms/upload/pdf/Price_of_Offshore_Revisited_120722.pdf, accessed 18 December 2019Google Scholar

Herzfeld, M (2015), ‘State Aid Cases – EU Attacks the Lux Finance Branch’, Worldwide Tax Daily, 2015 WTD 239-1Google Scholar

Herzfeld, M (2016), ‘Brazil – Outlier or Leader on Transfer Pricing?’, Worldwide Tax Daily, 2016 WTD 157-1Google Scholar

Herzfeld, M (2017), ‘The Case against BEPS – Lessons for Coordination’, 2 August 2017; available at https://ssrn.com/abstract=2985752, accessed 18 December 2019Google Scholar

Hoaglund, L (2013), ‘Mongolia Terminates Tax Treaties with Kuwait, United Arab Emirates’, Worldwide Tax Daily, 2013 WTD 150-11Google Scholar

Hoke, W (2018), ‘Swiss Surrender on Bank Secrecy, Begin Data Exchanges’, Worldwide Tax Daily, 2018 WTD 195-5Google Scholar

IMF, OECD, UN, WBG (2017), ‘Discussion Draft: The Taxation of Offshore Indirect Transfers – A Toolkit’, Platform for Collaboration on Tax, released 1 August 2017; available at www.oecd.org/tax/discussion-draft-toolkit-taxation-of-offshore-indirect-transfers.pdf, accessed 18 December 2019Google Scholar

International Monetary Fund (2009), ‘IMF Report Analyzes Effects of Debt Bias in Tax Policy’, Worldwide Tax Daily, 2009 WTD 114-16Google Scholar

International Monetary Fund (2019), ‘Corporate Taxation in the Global Economy’, Policy Paper, No. 10/007; available at www.imf.org/en/Publications/Policy-Papers/Issues/2019/03/08/Corporate-Taxation-in-the-Global-Economy-46650, accessed 18 December 2019Google Scholar

Jackson, R (2008a), ‘More Tax Cheats in Doghouse Over Liechtenstein Tax Evasion’, Worldwide Tax Daily, 2008 WTD 62-2Google Scholar

Jackson, R (2008b), ‘Germany Eases Rule for Deducting Cross-Border Losses’, Worldwide Tax Daily, 2008 WTD 152-01Google Scholar

Jiménez, A (2017), ‘Article 12: Royalties’, in Vann (2014) (ed.)Google Scholar

Jogarajan, S (2015), ‘The Drafting of the 1925 League of Nations Resolutions on Tax Evasion’, in Harris, P & de Cogan, D (eds), Studies in the History of Tax Law, Vol. 7 (Oxford: Hart Publishing), pp. 253–92Google Scholar

Jogarajan, S (2017), ‘The “Great Powers” and the Development of the 1928 Model Tax Treaties’, in Harris, P & de Cogan, D (eds), Studies in the History of Tax Law, Vol. 8 (Oxford: Hart Publishing), pp. 341–62Google Scholar

Jogarajan, S (2019), ‘The Drafting of the First Model Treaties on Tax Evasion’, in Harris, P & de Cogan, D (eds), Studies in the History of Tax Law, Vol. 9 (Oxford: Hart Publishing), pp. 445–68Google Scholar

Johnston, S (2016), ‘India Renews $2.1 Billion Vodafone Tax Demand’, Worldwide Tax Daily, 2016 WTD 31-5Google Scholar

Johnston, S (2018), ‘German and French Governments Agree on Common Corporate Tax Base’, Worldwide Tax Daily, 2018 WTD 120-3Google Scholar

Kahlenberg, C (2014), ‘Classification of Foreign Entities for German Tax Purposes’, European Taxation, Vol. 54, No. 4, pp. 152–57Google Scholar

Kamath, S (2010), ‘Treaty Doesn’t Prevent India From Taxing Mauritius Company at Higher Rate, Mumbai Tax Tribunal Says’, Worldwide Tax Daily, 2010 WTD 164-6Google Scholar

Kandev, M & Wiener, B (2009), ‘Some Thoughts on the Use of Later OECD Commentaries After Prévost Car’, Worldwide Tax Daily, 2009 WTD 102-15Google Scholar

Kingston, S (2007), ‘A Light in The Darkness: Recent Developments in the ECJ’s Direct Tax Jurisprudence’, Common Market Law Review, Vol. 44, No. 5, pp. 1321–59Google Scholar

Kirsch, M (2016), ‘Tax Treaties and the Taxation of Services in the Absence of Physical Presence’, Brooklyn Journal of International Law, Vol. 41, No. 3, pp.1143–55; available at https://ssrn.com/abstract=2955310, accessed 18 December 2019Google Scholar

Klauson, I. (2008), ‘ECJ Sides with Estonia in Burda Case’, Worldwide Tax Daily, 2008 WTD 132-6Google Scholar

Kofler, G (2011), ‘Tax Treaty “Neutralization” of Source State Discrimination under the EU Fundamental Freedoms?’, Bulletin for International Taxation, Vol. 65, No. 12, pp. 684–90Google Scholar

Kofler, G & van Thiel, S (2011), ‘The “Authorized OECD Approach” and EU Tax Law’, European Taxation, Vol. 51, No. 8, pp. 327–33Google Scholar

Lamer, E (2019), ‘New Tax Commissioner Vows to Use TFEU to End Tax Unanimity’, Tax Notes Today International, 2019 TNTI 189-7Google Scholar

Lang, M, Herdin, J & Hofbauer, I (2005) (eds), WTO and Direct Taxation, Eucotax Series on European Taxation, Vol. 10 (The Hague: Kluwer Law International)Google Scholar

Lang, M, Pistone, P, Schuch, J & Staringer, C (2012) (eds), The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties (Cambridge: Cambridge University Press)Google Scholar

Larking, B & de Groot, I (2019), ‘Implementation of Controlled Foreign Company Rules under the EU Anti-Tax Avoidance Directive (2016/1164)’, European Taxation, Vol. 59, No. 6Google Scholar

Lewis, A (2017a), ‘Employees Supervising Subcontractor Do Not Constitute PE, Danish Tax Board Says’, Worldwide Tax Daily, 2017 WTD 90-6Google Scholar

Lewis, A (2017b), ‘Google Does Not Have PE in France, Is Not Liable for €1.12 Billion’, Worldwide Tax Daily, 2017 WTD 133-3Google Scholar

Lewis, A (2017c), ‘Netherlands, U.K. Are Largest Financial Conduits to Tax Havens, Report Says’, Worldwide Tax Daily, 2017 WTD 142-4Google Scholar

Lewis, A (2017d), ‘U.S. Treaty Network Robust Enough; MLI Unnecessary, Treasury Official Says’, Worldwide Tax Daily, 2017 WTD 110-1Google Scholar

Li, J & Avella, F (2019), ‘Article 13: Capital Gains’, in Vann (2014) (ed.)Google Scholar

Linderfalk, U (2017), ‘Treaty Abuse, General International Law, and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS: What Can Be Achieved by Applying the Multilateral Convention that Cannot Already Be Achieved by Applying General International Law?’, 9 June 2017; available at https://ssrn.com/abstract=2983658, accessed 18 December 2019Google Scholar

Loutzenhiser, G (2016), Tiley’s Revenue Law, 8th ed. (Oxford: Hart Publishing)Google Scholar

Malgari, D (2008), ‘Denmark Terminates Tax Treaties with France, Spain’, Worldwide Tax Daily, 2008 WTD 115-3Google Scholar

Manrique, D (2017), ‘A Comparative Analysis of the Indirect Foreign Tax Credit in Latin America and in the United States’, Bulletin for International Taxation, Vol. 71, No. 1 & 2, pp. 21–41 (part I), 71–87 (part II)Google Scholar

Marres, O (2016), ‘Interest Deduction Limitations: When to Apply Articles 9 and 24(4) of the OECD Model’, European Taxation, Vol. 56, No. 1, pp. 2–14Google Scholar

Martin, R and Weichenrieder, A (2013), ‘CFC Legislation, Passive Assets and the Impact of the ECJ’s Cadbury-Schweppes Decision’, 31 October 2013, CESifo Working Paper Series No. 4461; available at https://ssrn.com/abstract=2353336, accessed 18 December 2019Google Scholar

Mason, R (2008), ‘Made in America for European Tax: The Internal Consistency Test’, Boston College Law Review, Vol. 49, No. 5, pp. 1277–326Google Scholar

Mason, R (2017), ‘Tax Rulings as State Aid – Part 4: Whose Arm’s-Length Standard?’, Virginia Law and Economics Research Paper No. 2017–19; available at https://ssrn.com/abstract=2990603, accessed 18 December 2019Google Scholar

McDaniel, P (2004), ‘The David R. Tillinghast Lecture: Trade Agreements and Income Taxation: Interactions, Conflicts, and Resolutions’, Tax Law Review, Vol. 57, No. 2, pp. 275–300Google Scholar

Michel, B (2018), ‘Austria v. Germany (Case C-648/15): The ECJ and Its New Tax Treaty Arbitration Hat’, European Taxation, Vol. 58, No. 1, pp. 2–13Google Scholar

Montagu, G (2016), ‘Anson and Entity Classification Revisited in Light of Brexit: Can an LLC Constitute a “Body Corporate”?’, British Tax Review, 2016, pp. 466–89Google Scholar

Monti, M (2003), ‘EU Commissioner Monti Discusses State Tax Aid’, Worldwide Tax Daily, 2003 WTD 103-12Google Scholar

Mullis, K (2011), ‘Check-the-Box and Hybrids: A Second Look at Elective U.S. Tax Classification of Foreign Entities’, Worldwide Tax Daily, 2011 WTD 210-14Google Scholar

Neidle, D & Dick, J (2017), ‘The BEPS Multilateral Convention: Who Loves SLOBS?’, Tax Journal, No. 1360, pp. 14–16Google Scholar

Nieminen, M (2014), ‘Transfer of Assets Regime Applicable to US Company’s PE under Tax Treaty Non-Discrimination Rule’, European Taxation, Vol. 54, No. 7, pp. 325–29Google Scholar

Nikolakakis, A, Austry, S, Avery Jones, J, et al. (2017), ‘Some Reflections on the Proposed Revisions to the OECD Model and Commentaries, and on the Multilateral Instrument, with Respect to Fiscally Transparent Entities’, British Tax Review, 2017, pp. 295–373; available at https://ssrn.com/abstract=3005860, accessed 18 December 2019Google Scholar

O’Brien, M (2008), ‘Taxation and the Third Country Dimension of Free Movement of Capital in EU law: The ECJ’s Rulings and Unresolved Issues’, British Tax Review, 2008, pp. 628–66Google Scholar

Obuoforibo, B (2017), ‘Article 4: Resident’, in Vann (2014) (ed.)Google Scholar

OECD (1989), Report on Tax Treaty Override (Paris: OECD)Google Scholar

OECD (1992-), Model Tax Convention on Income and on Capital, Committee on Fiscal Affairs (Paris: OECD); available at https://doi.org/10.1787/mtc_cond-2017-en, accessed 18 December 2019Google Scholar

OECD (1998), Harmful Tax Competition: An Emerging Global Issue (Paris: OECD)Google Scholar

OECD (2004), ‘Are the Current Treaty Rules for Taxing Business Profits Appropriate for E-Commerce?’, Final Report; available at www.oecd.org/tax/treaties/arethecurrenttreatyrulesfortaxingbusinessprofitsappropriatefore-commerce.htm, accessed 18 December 2019Google Scholar

OECD (2007), ‘Application and Interpretation of Article 24 (Non-discrimination)’, discussion draft of 3 May 2007; available at www.oecd.org/ctp/treaties/38516170.pdf, accessed 18 December 2019Google Scholar

OECD (2009), ‘OECD Issues Brief on International Tax Evasion’, Worldwide Tax Daily, 2009 WTD 82-21Google Scholar

OECD (2010), Attribution of Profits to Permanent Establishments (Paris: OECD); available at www.oecd.org/ctp/transfer-pricing/45689524.pdf, accessed 18 December 2019Google Scholar

OECD (2013a), Action Plan on Base Erosion and Profit Shifting (Paris: OECD); available at http://dx.doi.org/10.1787/9789264202719-en, accessed 18 December 2019Google Scholar

OECD (2013b), Addressing Base Erosion and Profit Shifting (Paris: OECD); available at https://dx.doi.org/10.1787/9789264192744-en, accessed 18 December 2019Google Scholar

OECD (2015a), ‘Addressing the Tax Challenges of the Digital Economy, Action 1 – 2015 Final Report’; available at https://doi.org/10.1787/9789264241046-en, accessed 18 December 2019Google Scholar

OECD (2015b), ‘Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 – 2015 Final Report’; available at https://doi.org/10.1787/9789264241190-en, accessed 18 December 2019Google Scholar

OECD (2015c), ‘Designing Effective Controlled Foreign Company Rules, Action 3 – 2015 Final Report’; available at https://doi.org/10.1787/9789264241152-en, accessed 18 December 2019Google Scholar

OECD (2015d), ‘Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 – 2015 Final Report’; available at https://doi.org/10.1787/9789264241176-en, accessed 18 December 2019Google Scholar

OECD (2015e), ‘Making Dispute Resolution Mechanisms More Effective: Action 14 – Final Report’; available at http://dx.doi.org/10.1787/9789264241633-en, accessed 18 December 2019Google Scholar

OECD (2015f), ‘Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 – 2015 Final Report’; available at https://doi.org/10.1787/9789264241138-en, accessed 18 December 2019Google Scholar

OECD (2015g), ‘Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 – 2015 Final Report’; available at https://doi.org/10.1787/9789264241695-en, accessed 18 December 2019Google Scholar

OECD (2015h), ‘Transfer Pricing Documentation and Country-by-Country Reporting: Action 13 – Final Report’; available at https://dx.doi.org/10.1787/9789264241480-en, accessed 18 December 2019Google Scholar

OECD (2016), ‘BEPS Action 14 on More Effective Dispute Resolution Mechanisms: Peer Review Documents’; available at www.oecd.org/tax/beps/beps-action-14-on-more-effective-dispute-resolution-peer-review-documents.pdf, accessed 18 December 2019Google Scholar

OECD (2017a), ‘Harmful Tax Practices – 2017 Progress Report on Preferential Regimes: Inclusive Framework on BEPS: Action 5’; available at http://dx.doi.org/10.1787/9789264283954-en, accessed 18 December 2019Google Scholar

OECD (2017b), ‘BEPS Action 13 on Country-by-Country Reporting: Guidance on the Appropriate Use of Information Contained in Country-By-Country Reports’ (Paris: OECD); available at www.oecd.org/ctp/exchange-of-tax-information/guidance-on-country-by-country-reporting-beps-action-13.htm, accessed 18 December 2019Google Scholar

OECD (2017c), ‘Neutralising the Effects of Branch Mismatch Arrangements’; available at https://dx.doi.org/10.1787/9789264278790-en, accessed 18 December 2019Google Scholar

OECD (2017d), Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (Paris: OECD); available at https://doi.org/10.1787/tpg-2017-en, accessed 18 December 2019Google Scholar

OECD (2018a), Guidance for Tax Administrations on the Application of the Approach to Hard-to-Value Intangibles – BEPS Actions 8–10, OECD/G20 Base Erosion and Profit Shifting Project (OECD Publishing, Paris); available at www.oecd.org/tax/beps/guidance-for-tax-administrations-on-the-application-of-the-approach-to-hard-to-value-intangibles-BEPS-action-8.pdf, accessed 18 December 2019Google Scholar

OECD (2018b), ‘Revised Guidance on the Application of the Transactional Profit Split Method: Inclusive Framework on BEPS: Action 10’, OECD/G20 Base Erosion and Profit Shifting Project (OECD Publishing, Paris); available at www.oecd.org/tax/transfer-pricing/revised-guidance-on-the-application-of-the-transactional-profit-split-method-beps-action-10.pdf, accessed 18 December 2019Google Scholar

OECD (2018c), ‘Tax Challenges Arising from Digitalisation –Interim Report 2018’ (OECD Publishing, Paris); available at http://dx.doi.org/10.1787/9789264293083-en, accessed 18 December 2019Google Scholar

OECD (2019a), ‘Harmful Tax Practices – 2018 Progress Report on Preferential Regimes: Inclusive Framework on BEPS: Action 5’; available at https://doi.org/10.1787/23132612, updated July 2019; available at http://www.oecd.org/ctp/harmful-tax-practices-2018-progress-report-on-preferential-regimes-9789264311480-en.htm, accessed 18 December 2019Google Scholar

OECD (2019b), ‘Secretariat Proposal for a “Unified Approach” under Pillar One’, Public consultation document, 9 October; available at www.bit.ly/2IBrnxH; accessed 18 December 2019Google Scholar

OECD (2019c), ‘Global Anti-Base Erosion Proposal (“GloBE”) - Pillar Two’, Public consultation document, 8 November; available at https://www.oecd.org/tax/beps/public-consultation-document-global-anti-base-erosion-proposal-pillar-two.pdf.pdf; accessed 18 December 2019Google Scholar

Olbwert, M & Spengel, C (2017), ‘International Taxation in the Digital Economy: Challenge Accepted?’, World Tax Journal, Vol. 9, No. 1, pp. 3–46Google Scholar

Oliver, J (1998), ‘Ship-Money’, British Tax Review, 1998, pp. 1–3Google Scholar

Oliver, J (2000), ‘Entitlement of a Permanent Establishment to Third State Treaty Benefits: Saint-Gobain’, British Tax Review, 2000, pp. 174–81Google Scholar

Oliver, J (2001), ‘Effective Management’, British Tax Review, 2001, pp. 289–95Google Scholar

O’Shea, T (2013), ‘Dissolution of a Company Not the Same as Liquidation, ECJ Rules’, Worldwide Tax Daily, 2013 WTD 33-23Google Scholar

O’Shea, T (2018), ‘CJEU Allows Non-Arm’s-Length Transactions if Supported by Commercial Justification’, Worldwide Tax Daily, 2018 WTD 148-13Google Scholar

Owen, P (2003), ‘Can Effective Management be Distinguished from Central Management and Control?’, British Tax Review, 2003, pp. 296–305Google Scholar

Oxfam (2016), ‘Tax Battles: The Dangerous Global Race to the Bottom on Corporate Tax’, Oxfam Policy Paper, 12 December 2016; available at https://policy-practice.oxfam.org.uk/publications/tax-battles-the-dangerous-global-race-to-the-bottom-on-corporate-tax-620159, accessed 18 December 2019Google Scholar

Petriccione, M and Gurteen, N (2017), ‘The Diverted Profits Tax: Two Years On’, Tax Journal, No. 1359, pp. 8–10Google Scholar

Pijl, H (2011), ‘Interest from Hybrid Debts in Tax Treaties’, Bulletin for International Taxation, Vol. 65, No. 9, pp. 482–502Google Scholar

Pistone, P (2019), ‘Article 15: Income from Employment’, in Vann (2014) (ed.)Google Scholar

Quaghebeur, M (2017), ‘Belgian Supreme Court Upholds Tax Treaty Precedence over Domestic Law’, Worldwide Tax Daily, 2017 WTD 149-5Google Scholar

Reeb-Blanluet, S (2007), ‘France Releases Guidance on New CFC Tax Regime’, Worldwide Tax Daily, 2007 WTD 23-1Google Scholar

Ring, D (2018), ‘Article 26 – Exchange of Information’, in Vann (2014) (ed.)Google Scholar

Roeleveld, J (2017), ‘Article 27: Assistance in the Collection of Taxes’, in Vann (2014) (ed.)Google Scholar

Rosenbloom, H & Shaheen, F (2018), ‘The BEAT and the Treaties’, Worldwide Tax Daily, 2018 WTD 201-14Google Scholar

Roxan, I (2014), ‘Limits to Globalisation: Some Implications for Taxation, Tax Policy, and the Developing World’, LSE Legal Studies Working Paper No. 3/2012, 30 January 2014; available at http://ssrn.com/abstract=1995633 or http://dx.doi.org/10.2139/ssrn.1995633, accessed 18 December 2019Google Scholar

Sagar, S (2017), ‘How “Limited” Is Limited Force of Attraction? An Analysis of the Relevant Case Law and the Potential Implications of the OECD/G20 BEPS Initiative’, Bulletin for International Taxation, Vol. 71, No. 3/4, pp. 180–213Google Scholar

Sanchirico, C (2018), ‘The New US Tax Preference for “Foreign-Derived Intangible Income”’, Tax Law Review, Vol. 71, No. 4, University of Pennsylvania, Institute for Law & Economics Research Paper No. 18-7; available at https://ssrn.com/abstract=3171091 or http://dx.doi.org/10.2139/ssrn.3171091, accessed 18 December 2019Google Scholar

Sanghavi, D (2018), ‘Forgotten Commentary on Article 21 of the (1977–2017) OECD Model Concerning Dual Residents: Original Intention of Article 4(1), 2nd Sentence?’, 7 October 2018; available at https://ssrn.com/abstract=3265102 or http://dx.doi.org/10.2139/ssrn.3265102, accessed 18 December 2019Google Scholar

Sasseville, J (2008), ‘Treaty Recognition of Groups of Companies’, in Maisto, G (ed.), International and EC Tax Aspects of Groups of Companies, EC and International Tax Law Series, Vol. 4 (Amsterdam: International Bureau of Fiscal Documentation), pp. 129–36Google Scholar

Sasseville, J & Vann, R (2019), ‘Article 7: Business Profits’, in Vann (2014) (ed.)Google Scholar

Savero, B (2018), ‘An Analysis of the Taxation of Indirect Transfers of Assets in China and India’, Bulletin for International Taxation, Vol. 72, No. 2, pp. 111–21Google Scholar

Schön, W (2004), ‘World Trade Organization Law and Tax Law’, Bulletin for International Fiscal Documentation, Vol. 58, No. 7, pp. 283–96Google Scholar

Schön, W (2015), ‘Tax Legislation and the Notion of Fiscal Aid – A Review of Five Years of European Jurisprudence’, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015–14; available at https://ssrn.com/abstract=2707049 or http://dx.doi.org/10.2139/ssrn.2707049, accessed 18 December 2019Google Scholar

Schön, W (2016), ‘Destination-Based Income Taxation and WTO Law: A Note’, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-3; available at https://ssrn.com/abstract=2727628 or http://dx.doi.org/10.2139/ssrn.2727628, accessed 18 December 2019Google Scholar

Schoueri, L (2017), ‘Article 21 – Other Income’, in Vann (2014) (ed.)Google Scholar

Scott, C (2004), ‘OECD Targets Additional Financial Centers in Expanded Tax Haven Crackdown’, Worldwide Tax Daily, 2004 WTD 109-1Google Scholar

See, W (2017), ‘The Territoriality Principle in the World of the OECD/G20 Base Erosion and Profit Shifting Initiative: The Cases of Hong Kong and Singapore’, Bulletin for International Taxation, Vol. 71, Nos 1 & 2, pp. 43–60 (part I), 111–26 (part II)Google Scholar

Sengupta, D (2016), ‘Article 14: Independent Personal Services’, in Vann (2014) (ed.)Google Scholar

Shanske, D (2017), ‘Interpreting State Fiscal Constitutions: A Modest Proposal’, Rutgers Law Review (forthcoming); available at https://ssrn.com/abstract=2989313, accessed 18 December 2019Google Scholar

Shaviro, D (2010), ‘The David R. Tillinghast Lecture: The Rising Tax-Electivity of U.S. Corporate Residence’, NYU Law and Economics Research Paper No. 10–45; NYU School of Law, Public Law Research Paper No. 10–72; available at https://ssrn.com/abstract=1683642, accessed 18 December 2019Google Scholar

Shaviro, D (2015), ‘Taxing Potential Community Members’ Foreign Source Income’, NYU Law and Economics Research Paper No. 15-09; available at https://ssrn.com/abstract=2625732 or http://dx.doi.org/10.2139/ssrn.2625732, accessed 18 December 2019Google Scholar

Smith, A (1776), An Inquiry into the Nature and Causes of the Wealth of Nations, Vol. 36 of Adler, M (ed.) (1990), Great Books of the Western World, 2nd ed. (Chicago: Encyclopaedia Britannica)Google Scholar

Sullivan, M (2011), ‘International Tax Reform Should Precede Domestic Efforts in US, Tax Analyst’s Sullivan Says’, Worldwide Tax Daily, 2011 WTD 14-33Google Scholar

Sullivan, M (2013), ‘Economic Analysis: How to Prevent the Great Escape of Residual Profits’, Worldwide Tax Daily, Doc. 2013-23321Google Scholar

Ting, A (2012), The Taxation of Corporate Groups under Consolidation: An International Comparison (Cambridge: Cambridge University Press)Google Scholar

Ting, A (2017), ‘Base Erosion by Intra-group Debt and BEPS Project Action 4’s Best Practice Approach – A Case Study of Chevron’, British Tax Review, 2017, pp. 80–108Google Scholar

Ting, A (2018), ‘Creating Interest Expense Out of Nothing at All: Policy Options to Cap Deductions to “Real” Interest Expense’, British Tax Review, 2018, pp. 589–605Google Scholar

Trepelkov, A, Tonino, H & Halka, D (2017) (eds), United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries, 2nd ed. (New York: United Nations); available at www.un.org/esa/ffd/wp-content/uploads/2017/08/handbook-tax-base-second-edition.pdf, accessed 18 December 2019Google Scholar

United Nations (2017a), United Nations Model Double Taxation Convention between the Developed and Developing Countries (New York: United Nations); available at www.un.org/esa/ffd/wp-content/uploads/2018/05/MDT_2017.pdf, accessed 18 December 2019Google Scholar

United Nations (2017b), United Nations Practical Manual on Transfer Pricing for Developing Countries (New York: United Nations); available at www.un.org/esa/ffd/wp-content/uploads/2017/04/Manual-TP-2017.pdf, accessed 18 December 2019Google Scholar

United States (2016), United States Model Income Tax Convention (17 February 2016); available at www.treasury.gov/resource-center/tax-policy/treaties/Documents/Treaty-US%20Model-2016.pdf, accessed 18 December 2019Google Scholar

United States (2017), ‘Background and Selected Policy Issues on International Tax Reform’, Joint Committee on Taxation, JCX-45–17, 28 September; available at www.jct.gov/publications.html?func=startdown&id=5025, accessed 18 December 2019Google Scholar

United States Internal Revenue Service (2009), ‘U.S. Regs’ Treatment of Interest Does Not Violate Treaty’, Worldwide Tax Daily, 2009 WTD 33-28Google Scholar

Valderrama, I and Debelva, F (2017), ‘Privacy and Confidentiality in Exchange of Information Procedures: Some Uncertainties, Many Issues, but Few Solutions’, Intertax: International Tax Review, Vol. 45, pp. 362–81Google Scholar

Van Hulle, G (2017), ‘Current Challenges for EU Controlled Foreign Company Rules’, Bulletin for International Taxation, Vol. 71, No. 12, pp. 719–24Google Scholar

van Thiel, S (2008), ‘European Union: Justifications in Community Law for Income Tax Restrictions on Free Movement: Acte Clair Rules That Can Be Readily Applied by National Courts’, European Taxation, Vol. 48, Nos 6 & 7, pp. 279–90 and 339–50Google Scholar

Vann, R (2003), ‘Reflections on Business Profits and the Arm’s-Length Principle’, in Arnold, B, Sasseville, J and Zolt, E (eds), The Taxation of Business Profits under Tax Treaties (Toronto: Canadian Tax Foundation), pp. 133–69Google Scholar

Vann, R (2006), ‘Tax Treaties: The Secret Agent’s Secrets’, British Tax Review, 2006, pp. 345–82Google Scholar

Vann, R (2008), ‘The History of Royalties in Tax Treaties 1921–61: Why?’, in Avery Jones, Harris & Oliver (eds), pp. 166–96Google Scholar

Vann, R (2010), ‘“Liable to Tax” and Company Residence under Tax Treaties’, in Maisto, G (ed.), Residence of Companies under Tax Treaties and EC Law, EC and International Tax Law Series, Vol. 5 (The Netherlands: IBFD), pp. 197–271; available at https://ssrn.com/abstract=1714131, accessed 18 December 2019Google Scholar

Vann, R (2012), ‘Beneficial Ownership: What Does History (and Maybe Policy) Tell Us’, Sydney Law School Research Paper No. 12/66; available at https://ssrn.com/abstract=2144038, accessed 18 December 2019Google Scholar

Vann, R (2014) (ed.), Global Tax Treaties Commentaries, online collection (Amsterdam: IBFD); available at www.ibfd.org/IBFD-Products/Global-Tax-Treaty-Commentaries-GTTC, accessed 18 December 2019Google Scholar

Velarde, A (2018), ‘Repatriation Hits Keep Coming: Cisco Rings Up $9 Billion Charge’, Worldwide Tax Daily, 2018 WTD 33-4Google Scholar

Vinnitskiy, D (2017), ‘Article 6 – Immovable Property’, in Vann (2014) (ed.)Google Scholar

Waerzeggers, C & Hillier, C (2016), ‘Introducing an Advance Tax Ruling (ATR) Regime: Design Considerations for Achieving Certainty and Transparency’, Tax Law, Vol. 1, No. 2; available at https://ssrn.com/abstract=2831499, accessed 18 December 2019Google Scholar

Ward, D, Avery Jones, J, de Broe, L, et al. (1996), ‘A Resident of a Contracting State for Tax Treaty Purposes: A Case Comment on Crown Forest Industries’, Canadian Tax Journal, Vol. 44, pp. 408–24Google Scholar

Wasimi, S, Nario, J & Bertram, K (2017), ‘Diverted Profits Tax: U.K., Australian, and New Zealand Approaches’, Worldwide Tax Daily, 2017 WTD 153-12Google Scholar

Wattel, P, Vermeulen, H and Marres, O (2018), European Tax Law, 6th ed. (London: Kluwer Law International)Google Scholar

Weber, D (2012) (ed.), CCCTB: Selected Issues, EUCOTAX Series on European Taxation (The Netherlands: Kluwer Law International)Google Scholar

Weber, D (2013), ‘Abuse of Law in European Tax Law: An Overview and Some Recent Trends in the Direct and Indirect Tax Case Law of the ECJ – Part II’, European Taxation, Vol. 53, No. 7, pp. 313–28Google Scholar

Weber, D (2017), ‘The Reasonableness Test of the Principal Purpose Test Rule in OECD BEPS Action 6 (Tax Treaty Abuse) versus the EU Principle of Legal Certainty and the EU Abuse of Law Case Law’, Erasmus Law Review, Vol. 10, No. 1; available at https://ssrn.com/abstract=3026302, accessed 18 December 2019Google Scholar

Cui, Wei (2018), ‘Article 2 – Taxes Covered’, in Vann (2014) (ed.)Google Scholar

Weiner, J (2008), ‘OECD Updates Model Tax Convention’, Worldwide Tax Daily, 2008 WTD 127-1Google Scholar

Weisbach, D (2014), ‘The Use of Neutralities in International Tax Policy’, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 697; available at http://ssrn.com/abstract=2482624, accessed 18 December 2019Google Scholar

Weiss, M (2016), ‘The Impact of Article 9 of the OECD Model on German Taxation’, European Taxation, Vol. 56, No. 2/3, pp. 51–7Google Scholar

Weiss, M & Brühl, M (2017), ‘German Rules on Loss Forfeiture Ruled Partly Unconstitutional’, European Taxation, Vol. 57, No. 10, pp. 450–6Google Scholar

West, C (2017), ‘References to the OECD Commentaries in Tax Treaties: A Steady March from “Soft” Law to “Hard” Law?’, World Tax Journal, Vol. 9, No. 1, pp. 117–59Google Scholar

Wheaton, J (2018), ‘Main Purpose, or One of the Main Purposes’, Tax Journal, No. 1402, pp. 14–15Google Scholar

Wheeler, J (2017), ‘Time in Tax Treaties’, in Vann (2014) (ed.)Google Scholar

Wilkie, J (2018), ‘Article 25 – Mutual Agreement Procedure’, in Vann (2014) (ed.)Google Scholar

Wittendorff, J (2011), ‘The Arm’s-Length Principle and Fair Value: Identical Twins or Just Close Relatives?’, Worldwide Tax Daily, 2011 WTD 74-12Google Scholar

Wittendorff, J (2016), ‘At Arm’s Length: BEPS Actions 8–10: Birth of a New Arm’s-Length Principle’, Worldwide Tax Daily, Doc. 201-25410Google Scholar