Publications

Title	Periodical	Years	PDF1	PDF2
La notion de résident	Fiscalité Européenne numero special	1977
The idea of resident	Taxation in Australia	1977
La notion de résident (in french)	Diritto e Pratica tributaria	1978
The legal nature of the mutual agreement procedure under the OECD Model Convention	BTR (two parts)	1979/1980
	Taxation in Australia	1980
in French	Fiscalité Européenne revue	1980
	MBB (The Netherlands)	1980
Dual residence of individuals: the meaning of the expressions in the OECD Model Convention	BTR (two parts)	1981
in French	Fiscalité Européenne revue (two parts)	1981
	Taxation in Australia (two parts)	1982
The interpretation of tax treaties with particular reference to article 3(2) of the OECd Model	BTR (two parts)	1984
	Taxation in Australia (two parts)	1984
in French	Fiscalité Européenne revue (two parts)	1985
The business purpose test  and abuse of rights	BTR	1985
in French	Fiscalité Européenne revue	1985
The treatment of trusts under the OECD Model Convention	BTR (two parts)	1989
	Fiscalité Européenne revue	1989
	Diritto e Pratica tributaria	1989
The other income article of tax treaties	BTR	1990
	Canadian tax Journal	1990
	Diritto e Pratica tributaria	1990
	Fiscalité Européenne revue	1990
The non-discrimination article in tax treaties	BTR (two parts)	1991
	European Taxation	1991
	Diritto e Pratica tributaria	1992
Credit and exemption under tax treaties in cases differing income categorisation	European Taxation	1996
	BTR	1996
A resident of a contracting state for tax treaty purposes: a case comment on Crown Forest Industries	Canadian tax Journal	1996
Tax treaty problems relating to source	European Taxation	1998
	BTR	1998
Wether the definition of dividend limited to the dividend article appliesto the double taxation relief article granting underlying credit	Bulletin	1999
	BTR	1999
Interpretation of article 12(2)(b) of the OECD Model convention “Remuneration paid by, or on behalf of, an employer who is not a resident of the other state”	Bulletin	2000
Taxation caused by or after a change in residence	Tax notes international (two parts)	2000
Characterisation of other states’ partnerships for income tax	Bulletin	2002
	BTR	2002
Treaty conflicts in categorising income as business profits caused by differences in approach between common law	Bulletin	2003
	BTR	2003
The interpretation of income tax treaties with particular reference to the commentaries on the OECD Model	Book	2006
The origins of concepts and expressions used in the OECD Model and their adoption by states	Bulletin	2006
	BTR	2006
The definition of dividends and interest in the OECD Model: something lost in translation?	BTR	2009
	WTJ	2009
Article 24(5) of the OECD Model in relation to intra-group transfers of assets and profits and losses	WTJ	2011
	BTR	2011
The proposed OECD Multilateral instrument amending tax treaties	BTR	2016
	Bulletin	2016
Some Reflections on the Proposed Revisions to the OECD Model and Commentaries, and on the Multilateral Instrument, With Respect to Fiscally Transparent Entities	BTR	2017
	Bulletin (two parts)	2017
online: Sydney Law School Research Paper No. 17/59. Available at SSRN: https://ssrn.com/abstract=3005860	University of Sydney Law School Legal Studies Research Paper Series	2017
Dual residence of companies under tax treaties	ITAXS	2018
Avery Jones, Timeo Danaos	BTR	1977
Charles Berg, Taxation of non-resident artistes and athletes, a comparative analysis	Taxation in Australia (two parts)	1981
Jakob Strobl, Probleme beim Versaendigungsverfahren in Doppelbesteuerungsabkommen bezuglich einkommen und Koerperschaftsteuer	Steuer und Wirtschaft	1978
David Ward, John Avery Jones, Agents as permanent establishments under the OECD Model tax treaty	European Taxation	1993
	BTR	1993
	Diritto e Pratica tributaria	1993
Sidney Roberts, The agency element of permanent establishment: the OECD commentaries from civil law view	Intertax (two parts)	1993
Avery Jones, Maisto, Nikolakais, Blessing, Hattingh, Fowler v HMRC (Supreme Court): neither fish nor Fowler: tax treaty implications of domestic deeming rules	BTR_2020 Fowler v. HMRC JAJ	2020