John Avery Jones

London School of Economics & Political Science (LSE) - London School of Economics

United Kingdom

SCHOLARLY PAPERS

8

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1,179

SSRN CITATIONS

2

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Scholarly Papers (8)

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 428 (87,533)
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 159 (236,577)

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

3.

Fowler v HMRC: Divers and the Dangers of Deeming

(2016) British Tax Review, No. 4, 417-434
Number of pages: 19 Posted: 25 Jul 2017 Last Revised: 19 Jul 2019
Johann Hattingh and John Avery Jones
University of Cape Town (UCT) - Faculty of Law and London School of Economics & Political Science (LSE) - London School of Economics
Downloads 158 (237,848)

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Tax Treaties, Treaty Interpretation, Income Classification

4.

De Beers Consolidated Mines Ltd V Howe (1906) Corporate Residence: An Early Attempt at European Harmonisation

Copy of the final pre-copyediting and typeset version, not be cited as the final print version available at Bloomsbury dot com and originally published in D. de Cogan and J. Snape (Eds), Landmark Cases in Revenue Law (Hart, Oxford, 2019) 67-90.
Number of pages: 37 Posted: 28 Aug 2020 Last Revised: 29 Aug 2020
Johann Hattingh and John Avery Jones
University of Cape Town (UCT) - Faculty of Law and London School of Economics & Political Science (LSE) - London School of Economics
Downloads 150 (249,553)

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corporate tax residence; history of tax; comparative legal history; revenue law

5.

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 101 (331,816)

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

6.

HMRC v Fowler: More on Divers

Number of pages: 15 Posted: 24 Oct 2017 Last Revised: 28 Nov 2017
John Avery Jones
London School of Economics & Political Science (LSE) - London School of Economics
Downloads 93 (349,826)

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Divers, Double taxation treaties, Employment income, Income tax, Trading income, South Africa, Treaty interpretation

7.

Fowler v Revenue and Customs Commissioners [2020] UKSC 22

International Tax Law Reports (2020) 22 ITLR 679, Commentary, 681-688
Number of pages: 22 Posted: 27 Jul 2020
Johann Hattingh and John Avery Jones
University of Cape Town (UCT) - Faculty of Law and London School of Economics & Political Science (LSE) - London School of Economics
Downloads 74 (400,879)
Citation 1

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tax treaty interpretation, purposive interpretation, deeming, domestic law and treaty law, United Kingdom

8.

Revenue and Customs Commissioners V Development Securities Plc: Seeing the Wood (V Holden) for the Trees

[2021] BTR 51
Number of pages: 6 Posted: 19 Apr 2021
John Avery Jones
London School of Economics & Political Science (LSE) - London School of Economics
Downloads 16 (679,217)

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company residence