Search Results - person:"Ward, David A." - EconBiz

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

Essays on tax treaties : a tribute to David A. Ward

Maisto, Guglielmo (ed.); Ward, David A. (honouree) - 2012

Persistent link: https://www.econbiz.de/10011393286

Tax Treaty Cases, 1965-2008

WARD, DAVID A; RUBY, STEPHEN S - In: Canadian tax journal 58 (2010), pp. 111-127

Persistent link: https://www.econbiz.de/10008818969

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

TAX TREATY MONITOR - THE ROLE OF THE COMMENTARIES ON THE OECD MODEL IN THE TAX TREATY INTERPRETATION PROCESS - This article is the Graduation Lecture (Maarten J. Ellis Lecture) given by David Ward on 1 September 2005 at the International Tax Center Leiden (LLM Program in International Taxation) at the University of Leiden in the Netherlands. The topic was the role of the OECD Commentaries in the ...

Ward, David A. - In: Bulletin for international taxation 60 (2006) 3, pp. 97-102

Persistent link: https://www.econbiz.de/10007258673

The interpretation of income tax treaties with particular reference to the commentaries on the OECD model

Ward, David A.; Jones, John F. Avery; De Broe, Luc; … - 2005

Persistent link: https://www.econbiz.de/10013546795

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

Attribution of Income to Permanent Establishments

Ward, David A. - In: Canadian tax journal 48 (2000) 3, pp. 559-576

Persistent link: https://www.econbiz.de/10006981858

A Resident of a Contracting State for Tax Treaty Purposes: A Case Comment on Crown Forest Industrie

Ward, David A. - In: Canadian tax journal 44 (1996) 2, pp. 408-424

Persistent link: https://www.econbiz.de/10007004863

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