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Joanna Wheeler

IBFD

Senior principal research associate

Rietveldpark 301

Amsterdam, 1019 DW

Netherlands

SCHOLARLY PAPERS

6

DOWNLOADS

276

TOTAL CITATIONS

0

Scholarly Papers (6)

1.

Fundamentals of Corporate Income Taxation 

P. Pistone et al., Fundamentals of Corporate Income Taxation (IBFD 2025), Books IBFD, https://doi.org/10.59403/744b95. Sample reproduced with kind permission from IBFD.
Number of pages: 19 Posted: 07 Oct 2025
International Bureau of Fiscal Documentation (IBFD), University of Cape Town (UCT), University of Cape Town, IBFD, International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)
Downloads 140 (537,489)

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2.

Fundamentals of Personal Income Taxation

P. Pistone et al., Fundamentals of Personal Income Taxation (IBFD 2025), Books IBFD, https://doi.org/10.59403/j170rr. Sample reproduced with kind permission from IBFD.
Number of pages: 36 Posted: 28 Aug 2025 Last Revised: 12 Oct 2025
International Bureau of Fiscal Documentation (IBFD), University of Cape Town (UCT), University of Cape Town, International Bureau of Fiscal Documentation, IBFD, International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)
Downloads 136 (540,814)

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, income taxation, Personal Income Taxation, Corporate income Taxation

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tax treaty, treaty interpretation, international taxation, OECD Model

4.

Tax Treaties: What are We Going to Do with Them?

Bulletin for International Taxation: Vol. 75 (2021), Issue 11/12, Pages 579-587
Posted: 06 Nov 2024
Joanna Wheeler
IBFD

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tax treaty, multilateral tax treaty, OECD Model, UN Model, MLI, Pillar 1 (OECD), Pillar 2 (OECD), history of taxation

5.

The Attribution of Income in the Netherlands and the United Kingdom

In: World tax journal. - Amsterdam. - Vol. 3 (2011), no. 1 ; p. 39-175
Posted: 07 Dec 2022
Joanna Wheeler
IBFD

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allocation of income, beneficial ownership, corporate income tax, individual income tax, capital gains tax, employment income, usufruct, trust, case law, dividend

The Missing Keystone of Income Tax Treaties

World Tax Journal, Vol. 3, No. 2, pp. 247-367, 2011
Posted: 07 Sep 2011 Last Revised: 28 Sep 2011
Joanna Wheeler
IBFD

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tax treaties, OECD Model, attribution of income, conflicts of attribution, entitlement to treaty benefits

The Missing Keystone of Income Tax Treaties

In: World tax journal. - Amsterdam. - Vol. 3 (2011), no. 2 ; p. 247-367
Posted: 07 Dec 2022
Joanna Wheeler
IBFD

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OECD Model, treaty interpretation, residence, allocation of income, beneficial ownership, tax liability, case law, trust

The Missing Keystone of Income Tax Treaties

IBFD Doctoral Series; Vol. 23. IBFD, 2012.
Posted: 28 Feb 2024
Joanna Wheeler
IBFD

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OECD Model, tax treaty, residence, tax liability, allocation of income, beneficial ownership, trust, case law