T. Miyatake

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

Public Affairs, Public Finance, Public Policy +13

The Proposed OECD Multilateral Instrument Amending Tax Treaties

Stéphane Austry, James F. Jones, Paul L. Baker et al. · Bulletin for international taxation · 2016 · 27 citations · Full text

Public Affairs, Public Finance, Tax Law +13

Dual Residence of Companies under Tax Treaties

Guglielmo Maisto, Stéphane Austry, J. Avery Jones et al. · International Tax Studies · 2018 · 22 citations

Law, International Law, Tax Law +14

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

Social Sciences, Business Economics, Economics +13

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

Social Sciences, Economics, Public Finance +12