Angelo Nikolakakis

Ernst & Young

P.O. Box 4500

Station B

Montreal, Quebec H3B 5J3

Canada

SCHOLARLY PAPERS

4

DOWNLOADS

785

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (4)

1.

Some Reflections on the Proposed Revisions to the OECD Model and Commentaries, and on the Multilateral Instrument, with Respect to Fiscally Transparent Entities

British Tax Review, Vol. 2017, No. 3, pp. 295-373, 2017, Bulletin for International Taxation, Part 1, Vol. 71, No. 9, pp. 475-503, 2017, Bulletin for International Taxation, Part 2, Vol. 71, No. 10, pp. 553-567, 2017, Sydney Law School Research Paper No. 17/59
Number of pages: 81 Posted: 20 Jul 2017 Last Revised: 31 Oct 2017
Ernst & Young, CMS Bureau Francis Lefebvre, London School of Economics & Political Science (LSE) - London School of Economics, Field Court Tax Chambers, KPMG Washington National Tax Practice, University of Lausanne, BMR Advisors, University of Cape Town (UCT) - Faculty of Law, Jones Day - Tokyo Office, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Catholic University of the Sacred Heart of Milan - Catholic University of the Sacred Heart of Piacenza, Adachi Henderson Miyatake & Fujita, Leiden University, The University of Sydney Law School and Uppsala University
Downloads 434 (87,794)
Citation 1

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International tax, tax treaties, BEPS, fiscally transparent entities

2.

Fowler v HMRC (UK Supreme Court): Neither Fish nor Fowler: Tax Treaty Implications of Domestic Deeming Rules

(2020) British Tax Review, no.4, 537-547
Number of pages: 12 Posted: 30 Nov 2020
Ernst & Young, KPMG Washington National Tax Practice, Catholic University of the Sacred Heart of Milan - Catholic University of the Sacred Heart of Piacenza, University of Cape Town (UCT) - Faculty of Law and London School of Economics & Political Science (LSE) - London School of Economics
Downloads 164 (234,552)

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Statutory Deeming; Tax Treaty Interpretation; Relationship Between Domestic and International Law; Double Non-Taxation

3.

Dual Residence of Companies under Tax Treaties

IBFD International Tax Studies 1 (2018), 3-84.
Number of pages: 84 Posted: 13 Jan 2021
Catholic University of the Sacred Heart of Milan - Catholic University of the Sacred Heart of Piacenza, CMS Bureau Francis Lefebvre, London School of Economics & Political Science (LSE) - London School of Economics, Field Court Tax Chambers, KPMG Washington National Tax Practice, University of Lausanne, BMR Advisors, University of Cape Town (UCT) - Faculty of Law, Jones Day - Tokyo Office, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Adachi Henderson Miyatake & Fujita, Ernst & Young, VU University Amsterdam, affiliation not provided to SSRN, The University of Sydney Law School and affiliation not provided to SSRN
Downloads 108 (322,738)

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Tax Residence; Dual Corporate Residence; Tax Treaty History; Tax Treaty Interpretation; Tax Treaty Policy

4.

Taxation of Intangibles

Osgoode Legal Studies Research Paper
Number of pages: 33 Posted: 31 Jul 2020
Jinyan Li, Angelo Nikolakakis and Nathan Jin Bao
York University - Osgoode Hall Law School, Ernst & Young and Osgoode Hall Law School
Downloads 79 (392,912)

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Intangibles, BEPS, Transfer Pricing, Digital Taxation, Patent Box; GILTI; FDII; BEAT; International Minimum Tax; Value Creation