Dependent Agents as Permanent Establishments

List of Authors

John F. Avery Jones

John F. Avery Jones is a retired Judge of the Upper Tribunal (Tax and Chancery Chamber) in the United Kingdom. He was President of the British Branch of the IFA, as well as a member and Vice-president of the IFA Committee, and is a past Chairman of the Board of Trustees of the IBFD (International Bureau of Fiscal Documentation) in Amsterdam. Dr Avery Jones is a retired Visiting Professor at the London School of Economics and consulting editor of the British Tax Review.

Philip Baker QC

Philip Baker QC is a visiting professional fellow at the Centre for Commercial Law Studies, Queen Mary, London University and joint head of the School of Tax Law. He is a barrister, Gray’s Inn Tax Chambers, specializing in revenue law. He is a member of the UK Branch of the International Fiscal Association (IFA), and of the International Tax Sub-Committee, Law Society of England and Wales, as well as of the Chartered Institute of Taxation, Education Committee and International Taxation Sub-Committee.

Katharina Daxkobler

Katharina Daxkobler, Magistra iur. (University of Vienna) and Magistra rer.soc.oec. (Vienna University of Economics and Business) is a research associate...