Source Versus Residence Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives

Preface

Chapter 1 Income from Immovable Property (Article 6 OECD Model Convention) Ekkehart Reimer

Chapter 2 Business Profits (Article 7 OECD Model Convention) Reuven S. Avi-Yonah and Kimberly A. Clausing

Chapter 3 Shipping, Inland Waterways Transport and Air Transport (Article 8 OECD Model Convention) Guglielmo Maisto

Chapter 4 Notes on Guglielmo Maisto’s Paper on Article 8 OECD Model Convention Alexander Hemmelrath

Chapter 5 Dividends (Article 10 OECD Model Convention) Stef van Weeghel

Chapter 6 Discussion of Stef van Weeghel’s Paper on Article 10 OECD Model Convention Marjaana Helminen

Chapter 7 Interest (Article 11 OECD Model Convention) Robert Danon

Chapter 8 Royalties (Article 12 OECD Model Convention) Niv Tadmore

Chapter 9 Capital Gains (Article 13 OECD Model Convention) Stefano Simontacchi

Chapter 10 Discussion of Stefano Simontacchi’s Paper on Article 13 OECD Model Convention Richard Krever

Chapter 11 Income from Employment (Article 15 OECD Model Convention) Robert Waldburger

Chapter 12 Directors’ Fees (Article 16 OECD Model Convention) Rainer Prokisch

Chapter 13 Artistes and Sportsmen (Article 17 OECD Model Convention) Daniel Sandler

Chapter 14 Discussion of Daniel Sandler’s Paper on Article 17 OECD Model Convention Dick Molenaar

Chapter 15 Pensions (Article 18 OECD Model Convention) Eric C.C.M. Kemmeren

Chapter 16 Government Service (Article 19 OECD Model Convention) Pasquale Pistone

Chapter 17 Students (Article 20 OECD Model Convention) Luc De Broe

Chapter 18 Other Income (Article 21 OECD Model Convention) Alexander Rust

Chapter 19 Discussion of Alexander Rust’s Paper on Article 21 OECD Model Convention Frank Pötgens and Alexander Bosman

Index