John Avery Jones

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

United Kingdom

SCHOLARLY PAPERS

5

DOWNLOADS

611

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (5)

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 347 (95,640)
Citation 1

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International tax, tax treaties, BEPS, fiscally transparent entities

2.

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 140 (228,459)

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Tax Treaties, Treaty Interpretation, Income Classification

3.

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 76 (346,189)

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

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 26 (536,159)

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

5.

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 22 (560,949)

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