P.O. Box 616
Maastricht, 6200
Netherlands
Maastricht University, Faculty of Law
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OECD, BEPS, Dual Residence, Place of Effective Management, International Tax, Tax Treaties, Anti Avoidance, E-Commerce
BEPS, Partnerships, Hybrid Entities, OECD, G20, United Nations, Model Tax Convention, Multilateral Instrument
tax treaties, interpretation, OECD Model Tax Convention, UN Model Tax Convention, UK Supreme Court, UK, South Africa, litigation
Immovable Property, Business Profits, Other Income, Tax Treaties, History, OECD, UN
Tax Treaties, interpretation, Tax Law, MFN, International Tax
tax treaties, dual resident, residence, OECD, OECD Commentary, OECD Model Tax Convention
Tax treaties, legal history, double taxation, Permanent establishment, Real property, Situs, Tax avoidance
environmental law, air pollution, sustainable development
Digital Economy, Nexus Rules, Profit Allocation, Base Erosion and Profit Shifting, BEPS, OECD, Digitalisation, BEPS Action 1, TFDE, Inclusive Framework
tax treaties, OECD Model Tax Convention, Royalties, secret formula or process, interpretation, legal methodology, multilingual treaties, Vienna Convention on the Law of Treaties
General Anti-Avoidance Rule, GAAR, The Constitution of India, Income Tax Act 1961, Tax Planning, Tax Avoidance, Stubart, Canada Trustco, MIL (Investments) SA, Azadi Bachao Andolan, Vodafone Tax Controversy, International Taxation, Tax Treaties
OECD Model Tax Convention, Resident, Dual Residents, Article 4, Article 21, OECD Commentary, Interpretation of Tax Treaties
Digital Economy, Equalisation Levy, India, Tax, Tax Treaties, Digitalisation, BEPS, OECD
Tax policy, tax law design, dividends, secondary taxes, corporate taxation, dividend distribution tax, international tax, taxation
Foreign Tax Credit, Relief from Double Taxation, Government of India, Ministry of Finance, Central Board of Direct Taxes, Income Tax Act 1961, Base Erosion and Profit Shifting, BEPS, recapture of losses, excess foreign tax credit, international taxation
tax avoidance, tax treaties, Base Erosion and Profit Shifting, India, Mauritius, United Nations, Model Tax Convention, OECD
transfer pricing, arm's length principle, tax treaties, inter-company financing, Shell
