Monday, April 18, 2005

Book review - A Tax Globalist: Essays in Honour of Maarten J. Ellis

The IBFD has recently published a new book called “A Tax Globalist: Essays in Honour of Maarten J. Ellis”. This book, which comprises of 20 essays written by renowned tax experts, was presented on the occasion of the retirement of Maarten Ellis, last 17 March, from his position as a professor of international tax law at the Erasmus University of Rotterdam. The book comprises two parts. Part A deals with issues relating to International Tax Law and part B deals with issues relating to European Tax Law. Amongst the contributors I highlight: John Avery Jones, Kees van Raad, Michael Lang, Guglielmo Maisto, Richard Vann, Tanja Bender and Frank Engelen, Stef van Weeghel, Luc de Broe, Malcolm Gammie, Luc Hinnekens, Frans Vanistendael and other renown tax experts.

The book has very interesting and must read articles. Of course your preferences are always deemed to be subjective, specially in the eyes of other readers with different interests. Nevertheless, I take the opportunity to make my own short selection of must read articles of this book:

International tax
1. Does any income fall within Article 21(2) of the OECD Model? by John Avery Jones;
2. "Fictitious income" and tax treaties, by Michael Lang;
3. Nondiscrimination in taxation of cross-border income under the OECD Model and EC Treaty rules : a concise comparison and assessment , by Kees van Raad;
4. The allocation of severance payments under Article 15 of the OECD Model, by Frank Pötgens.

European tax
5. Hard times for emigration taxes in the EC, by Luc de Broe;
6. Hughes de Lasteyrie du Saillant : crossing borders? by Henk van Arendok, Luc de Broe;
7. Is double taxation arising from autonomous tax classification of foreign entities incompatible with EC law? , by Gijs Fibbe and Arnaud de Graaf;
8. When business grows global, taxes cannot remain local: quo vadis fiscal principle of territoriality?, by Luc Hinnekens;
9. Double taxation, bilateral treaties and the fundamental freedoms of the EC Treaty, by Malcolm Gammie.

In the next weeks I hope to have time to provide some more insight on some of the interesting contributions included on this book. In the meantime, you can order it through


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