Johann Hattingh

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

Dual Residence of Companies under Tax Treaties

Guglielmo Maisto, Stéphane Austry, J. Avery Jones et al. · International Tax Studies · 2018 · 19 citations

The Impact of the BEPS Multilateral Instrument on International Tax Policies

Johann Hattingh · Bulletin for international taxation · 2018 · 17 citations

The Relevance of BEPS Materials for Tax Treaty Interpretation

Johann Hattingh · Bulletin for international taxation · 2020 · 16 citations

Some Reflections on the Proposed Revisions to the OECD Model and Commentaries, and on the Multilateral Instrument, with Respect to Fiscally Transparent Entities – Part 1

Angelo Nikolakakis, Stéphane Austry, John F. Jones et al. · Bulletin for international taxation · 2017 · 14 citations