P. Baker

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

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

2008 OECD Model : changes to the Commentary on Article 7 and the attribution of profits to permanent establishments

P. Baker, Richard Collier · Bulletin for international taxation · 2009 · 17 citations

Social Sciences, Business Economics, Economics +10

Improper Use of Tax Treaties: The New Commentary on Article 1 and the Amended Article 13(5)

P. Baker, Tsung-Sheng Liao · Bulletin for international taxation · 2012 · 10 citations

Law, Public Law, Tax Law +9