Jefferson P. VanderWolk

Squire Patton Boggs (US) LLP

2550 M St NW

Washington, DC 20037

United States

  • Squire Patton Boggs (US) LLP

SCHOLARLY PAPERS

23

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Scholarly Papers (23)

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1.

Green Tax Measures for Hong Kong: A Policy Proposal

GREEN TAXATION IN EAST ASIA, Richard Cullen, Jefferson VanderWolk, eds., Edward Elgar Publishing, 2010 , Green Taxation in East Asia: Problems and Prospects Conference, University of Hong Kong Faculty of Law, January 29, 2010
Number of pages: 16 Posted: 15 Feb 2010
Jefferson P. VanderWolk
Squire Patton Boggs (US) LLP
Downloads 641 (63,360)
Citation 2

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2.

The New World of Tax Information Exchange

Asia-Pacific Journal of Taxation, Vol. 13, No. 2, Autumn/Winter 2009
Number of pages: 7 Posted: 05 Apr 2010
Jefferson P. VanderWolk
Squire Patton Boggs (US) LLP
Downloads 444 (99,625)

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tax treaties, exchange of information, tax enforcement, tax havens

3.

Indian Supreme Court's Decision in Morgan Stanley Poses a PE Puzzle

Tax Notes International, Vol. 47, p. 631, August 2007
Number of pages: 7 Posted: 12 Feb 2010
Jefferson P. VanderWolk
Squire Patton Boggs (US) LLP
Downloads 411 (109,066)

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India, tax, permanent establishment

4.

Inversions Under Section 7874 of the Internal Revenue Code: Flawed Legislation, Flawed Guidance

Northwestern Journal of International Law & Business, Vol. 30, No. 3, 2010
Number of pages: 18 Posted: 28 Mar 2010
Jefferson P. VanderWolk
Squire Patton Boggs (US) LLP
Downloads 396 (113,857)
Citation 1

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Inversions, Section 7874, International Corporate Tax

5.

Purposive Interpretation of Tax Statutes: Recent UK Decisions on Tax Avoidance Transactions

Bulletin for International Fiscal Documentation, Vol. 56, p. 70, 2002
Number of pages: 7 Posted: 13 Feb 2010
Jefferson P. VanderWolk
Squire Patton Boggs (US) LLP
Downloads 364 (125,272)
Citation 1

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United Kingdom, tax, tax avoidance, Ramsay

6.

The Halifax Case: Substance Over Form in Determining VAT Liability in the United Kingdom

Worldwide Tax Daily 99-11, 2001
Number of pages: 6 Posted: 13 Feb 2010
Jefferson P. VanderWolk
Squire Patton Boggs (US) LLP
Downloads 254 (182,562)

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United Kingdom, tax, value added tax, tax avoidance

7.

Hong Kong Court Decision in Arrowtown - Unrestricted Purposive Interpretation Prevails

Bulletin for International Fiscal Documentation, Vol. 58, p. 261, 2004
Number of pages: 5 Posted: 13 Feb 2010
Jefferson P. VanderWolk
Squire Patton Boggs (US) LLP
Downloads 240 (193,002)

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Hong Kong, United Kingdom, tax, anti-avoidance, Ramsay

8.

Tax Avoidance and the Courts: Recent Case Law in the United Kingdom

Bulletin for International Fiscal Documentation, Vol. 57, p. 223, 2003
Number of pages: 7 Posted: 13 Feb 2010
Jefferson P. VanderWolk
Squire Patton Boggs (US) LLP
Downloads 228 (202,791)

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United Kingdom, tax, tax avoidance, Ramsay

9.

Source, Transfer Pricing and Anti-Avoidance: The Position after Ngai Lik and Datatronic

Bulletin for International Taxation, Vol. 63, p. 609, December 2009
Number of pages: 7 Posted: 13 Feb 2010
Jefferson P. VanderWolk
Squire Patton Boggs (US) LLP
Downloads 227 (203,637)

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Hong Kong, tax, transfer pricing, source, antiavoidance

10.

Source, Transfer Pricing, and Anti-Avoidance: Further Developments

Bulletin for International Taxation, Vol. 64, p. 350, June 2010
Number of pages: 3 Posted: 02 Jun 2010
Jefferson P. VanderWolk
Squire Patton Boggs (US) LLP
Downloads 194 (235,502)

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Hong Kong taxation, source of profits, transfer pricing, general anti-avoidance

11.

Codification of the Economic Substance Doctrine: If We Can't Stop It, Let's Improve It

Tax Notes International, Vol. 55, No. 7, pp. 547-555, 2009
Number of pages: 8 Posted: 23 Aug 2009
Jefferson P. VanderWolk
Squire Patton Boggs (US) LLP
Downloads 190 (239,781)

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antiavoidance, economic substance

12.

Recent Hong Kong Tax Cases: Cause for Alarm

Tax Notes International, Vol. 57, No. 5, p. 37, February 1, 2010
Number of pages: 9 Posted: 13 Feb 2010
Jefferson P. VanderWolk
Squire Patton Boggs (US) LLP
Downloads 161 (276,640)

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Hong Kong, tax, source

13.

The US Anti-Inversion Legislation and Regulations

Bulletin for International Taxation, Vol. 60, p. 377, Aug/Sept 2006
Number of pages: 6 Posted: 12 Feb 2010
Jefferson P. VanderWolk
Squire Patton Boggs (US) LLP
Downloads 142 (306,498)

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United States, tax, inversions, 7874

14.

Income Tax in Hong Kong: An Update

International Tax Planning Association Journal, Vol. 8, No. 2, pp. 99-106, 2007
Number of pages: 8 Posted: 15 Feb 2010
Jefferson P. VanderWolk
Squire Patton Boggs (US) LLP
Downloads 137 (315,229)

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Hong Kong, Tax, Source, Antiavoidance

15.

The House of Lords and Tax Avoidance - Scottish Provident and BMBF

Bulletin for International Fiscal Documentation, Vol. 59, No. 146, April 2005
Number of pages: 5 Posted: 12 Feb 2010
Jefferson P. VanderWolk
Squire Patton Boggs (US) LLP
Downloads 119 (350,092)
Citation 1

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United Kingdom, Tax, Anti-Avoidance, Ramsay

16.

U.K. House of Lords' Dual Tax Decisions Muddy Ramsay Principle

Tax Notes International, Vol. 42, p. 743, 2005
Number of pages: 3 Posted: 13 Feb 2010
Jefferson P. VanderWolk
Squire Patton Boggs (US) LLP
Downloads 114 (361,008)

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United Kingdom, tax, anti-avoidance, Ramsay

17.

The Stain of Spotless Services Spreads to Hong Kong: The Tai Hing Cotton Mill Case

Asia-Pacific Journal of Taxation, Vol. 12, No. 1, pp. 20-29, 2008
Number of pages: 10 Posted: 13 Feb 2010 Last Revised: 16 Feb 2010
Jefferson P. VanderWolk
Squire Patton Boggs (US) LLP
Downloads 111 (367,809)

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Hong Kong, tax, antiavoidance, transfer pricing

18.

Direct Taxation in the Internet Age: A Fundamentalist Approach

Bulletin for International Fiscal Documentation,Vol. 54, p. 173, 2000
Number of pages: 8 Posted: 13 Feb 2010
Jefferson P. VanderWolk
Squire Patton Boggs (US) LLP
Downloads 102 (389,866)

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international tax, electronic commerce, source, residence, jurisdiction

19.

U.S. Exceptionalism in International Taxation: It's Time for a Change

Tax Notes International, Vol. 55, No. 5, p. 377, August 3, 2009
Number of pages: 5 Posted: 16 Aug 2009 Last Revised: 16 Feb 2010
Jefferson P. VanderWolk
Squire Patton Boggs (US) LLP
Downloads 100 (395,026)

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international tax

20.

Green Taxation in East Asia

University of Hong Kong Faculty of Law Research Paper No. 2012/036
Number of pages: 29 Posted: 22 Oct 2012 Last Revised: 24 Oct 2015
Richard Cullen, Jefferson P. VanderWolk and Yan Xu
The University of Hong Kong - Faculty of Law, Squire Patton Boggs (US) LLP and University of New South Wales
Downloads 99 (397,644)

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21.

Sourcing Profits for Hong Kong Tax Purposes: The Jurisprudence of the Court of Final Appeal

Bulletin for International Taxation, Vol. 62, p. 475, October 2008
Number of pages: 6 Posted: 13 Feb 2010
Jefferson P. VanderWolk
Squire Patton Boggs (US) LLP
Downloads 93 (414,187)

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Hong Kong, tax, source

22.

Revenue Raising Trumps Jurisprudence in Hong Kong

Tax Notes International, Vol. 58, No. 8, 2010
Number of pages: 4 Posted: 02 Jun 2010
Jefferson P. VanderWolk
Squire Patton Boggs (US) LLP
Downloads 69 (492,690)

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Hong Kong tax law

23.

Hong Kong Court Sources Singapore Stock Profits in Hong Kong

Worldwide Tax Daily, Vol. 89, No. 2, 2007
Number of pages: 5 Posted: 12 Feb 2010
Jefferson P. VanderWolk
Squire Patton Boggs (US) LLP
Downloads 54 (555,522)

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Hong Kong, tax, source