Introduction to the Law of Double Taxation Conventions
3. Aufl. 2021
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S. XVIILiterature cited in the text
Avery Jones et al., The interpretation of tax treaties with particular reference to Article 3(2) of the OECD-Model, BTR 1984, 14 et seq.
Avery Jones et al., Treaty Conflicts in Categorizing Income as Business Profits Caused by Differences in Approach between Common Law and Civil Law, BFIT 2003, 237 et seq.
Avery Jones, Credit and Exemption under Tax Treaties in Cases of Differing Income Characterization, ET 1996, 118 et seq.
Avery Jones, Tax Treaties: The perspective of common law countries, in Maisto (ed.), Courts and Tax Treaty Law, 31 et seq. (cited as: Avery Jones, in Maisto (ed.), Courts).
Avery Jones, The Effect of Changes in the OECD Commentaries after a treaty is Concluded, BFIT 2002, 102 et seq (cited as: Avery Jones, BFIT 2002).
Avi-Yonah/Tittle, The New United States Model Income Tax Convention, BFIT 2007, 224 et seq.
Baker, Double taxation conventions (loose-leaf status: Oct. 2008), London: Sweet & Maxwell (cited as: Baker, DTC).
Baker/Bobbett, Tax Polymath: A Life in International Taxation – Essays in Honour of John F. Avery Jones, Amsterdam: IBFD Jan. 2011 (cited as: Lang, in Baker/Bobbett, Tax Polymath).
Bauer/Schuch, Die Überlegungen des OECD-Ste...