R. Danon

Treaty Abuse in the Post-BEPS World: Analysis of the Policy Shift and Impact of the Principal Purpose Test for MNE Groups

R. Danon · Bulletin for international taxation · 2017 · 69 citations

Negotiation, International Cooperation, Policy Shift +19

The PPT in Post-BEPS Tax Treaty Law: It Is a GAAR but Just a GAAR!

R. Danon · Bulletin for international taxation · 2020 · 29 citations

Some Reflections on the Proposed Revisions to the OECD Model and Commentaries, and on the Multilateral Instrument, With Respect to Fiscally Transparent Entities

Angelo Nikolakakis, Stéphane Austry, John Avery Jones et al. · SERVAL (Université de Lausanne) · 2017 · 28 citations · Full text

Conflicts of Attribution of Income Involving Trusts under the OECD Model Convention: The Possible Impact of the OECD Partnership Report

R. Danon · Intertax · 2004 · 27 citations

Public Finance, Accounting, Partnership Tax +7

The Proposed OECD Multilateral Instrument Amending Tax Treaties

Stéphane Austry, James F. Jones, Paul L. Baker et al. · Bulletin for international taxation · 2016 · 26 citations