Search Results - person:"Torrione, Henri"

The Definitions of Dividends and Interest in the OECD Model : Something Lost in Translation?

Avery Jones, John Francis; Baker, Philip; De Broe, Luc; … - 2023

This article analyses the meaning of the definitions of dividend and interest in the OECD Model by reference to their historical evolution. In the dividend definition the origin of 'other corporate rights' is traced to a 1958 OEEC Working Party minute in which the same French expression used in...

Persistent link: https://www.econbiz.de/10014263688

The definitions of dividends and interest in the OECD Model : something lost in translation?

Avery Jones, John F.; Baker, Philip; De Broe, Luc; … - In: World tax journal : WTJ 1 (2009) 1, pp. 5-45

Persistent link: https://www.econbiz.de/10003925060

The definitions of dividends and interest in the OECD Model : something lost in translation?

Avery Jones, John F.; Baker, Philip; De Broe, Luc; … - In: World tax journal : WTJ 1 (2009) 1, pp. 5-45

Persistent link: https://www.econbiz.de/10009952545

COUNTRY REPORTS - Other States - SWITZERLAND

Torrione, Henri - In: European taxation : official journal of the … 45 (2005) 9-10, pp. 446-447

Persistent link: https://www.econbiz.de/10006874936

TAX TREATY MONITOR - TREATY CONFLICTS IN CATEGORIZING INCOME AS BUSINESS PROFITS CAUSED BY DIFFERENCES IN APPROACH BETWEEN COMMON LAW AND CIVIL LAW - Since the 2000 update, the OECD Model Tax Convention and its Commentaries have contained provisions dealing with "conflicts of qualification", that is, different categorization of income by the two states concerned. These differences are particularly ...

Avery Jones, John F.; Broe, Luc De; Ellis, Maarten J.; … - In: Bulletin for international fiscal documentation : … 57 (2003) 6, pp. 237-248

Persistent link: https://www.econbiz.de/10006169470

TAX TREATY MONITOR - CHARACTERIZATION OF OTHER STATES' PARTNERSHIPS FOR INCOME TAX - The OECD Partnership Report is a significant contribution to the discussion of how to treat partnerships for tax treaty purposes when two states categorize a partnership-like entity differently, either as transparent or as opaque. This article examines why different treatment of other states' bodies (to use a ...

Avery Jones, John F.; Broe, Luc De; Ellis, Maarten J.; … - In: Bulletin for international fiscal documentation : … 56 (2002) 7, pp. 288-320

Persistent link: https://www.econbiz.de/10006174168

TAX TREATY MONITOR - INTERPRETATION OF ARTICLE 15(2)(b) OF THE OECD MODEL CONVENTION: "REMUNERATION PAID BY, OR ON BEHALF OF, AN EMPLOYER WHO IS NOT A RESIDENT OF THE OTHER STATE"

Broe, Luc De; Jones, John Avery; Ellis, Maarten; Raad, … - In: Bulletin for international fiscal documentation : … 54 (2000) 10, pp. 503-521

Persistent link: https://www.econbiz.de/10006184871

Treatment in Switzerland of Transnational Operating Losses for a Foreign Company with a Swiss Permanent Establishment and for a Swiss Company with a Permanent Establishment Abroad

Torrione, Henri - In: Intertax : international tax review (1995) 12, pp. 635-648

Persistent link: https://www.econbiz.de/10007254924