Guglielmo Maisto

The Origins of Concepts and Expressions Used in the OECD Model and their Adoption by States

Guglielmo Maisto · 2006 · 49 citations

Policy Evaluation, Economics, Public Policy +8

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

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

Art. 24(5) of the OECD Model in Relation to Intra-Group Transfers of Assets and Profits and Losses

John F. Jones, Philip Baker, Luc De Broe et al. · World Tax Journal · 2011 · 22 citations

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

John F. Jones, P. Baker, Luc De Broe et al. · World Tax Journal · 2009 · 20 citations