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10 Fla. Tax Rev. 1 (2009-2011)
Understanding the OECD Model Tax Convention: The Lesson of History

handle is hein.journals/ftaxr10 and id is 3 raw text is: FLORIDA TAX REVIEW Volume 10 2009 Number I UNDERSTANDING THE OECD MODEL TAX CONVENTION: THE LESSON OF HISTORY by John F. Avery Jones, CBE* I. INTRODUCTION ..................................................... 3 A. Direct Taxation ........................ ........... 5 B. Indirect Taxation. .................................. 5 C. Standardization of Concepts ............5.........5 D. Inequalities in Taxation on Grounds ofNationality.................. 5 II. THE LESSONS OF HISTORY IN RELATION TO SOME DEFINITIONS IN THE MODEL ............6.............. ........................6 A. The Definitions of Person and Company ... ..........6 B. The Definition ofDividend .......................... 11 C. The Definition of Interest. ................. .......... 14 D. Residence.................................. ..... 16 E. The Expressions Used in the Residence Tie-Breaker for Individuals.......................8.... ............18 F. Place of Effective Management in the Residence Tie-Breaker for Companies............... .................. ..... 21 G. Article 1 ........................................... 23 H. Permanent Establishment............. ............. 24 1. The List ofItems That Permanent Establishments Includes Especially........................... 24 2. The Exclusion for a Stock of Goods ...... ......... 25 3. How the Taisei Problem Arose....... ................... 26 4. The Priority Rule Now in Article 7(7) ......................... 27 5. Conclusion on the Definitions .................. 28 III. NON-DISCRIMINATION ........................................ 28 A. The Nationality Non-Discrimination Provision . ...........28 B. Non-Discrimination was Intended to be Dealt With in a Multilateral Treaty..........................30 C. In the Same Circumstances...................... 32 * Judge of the Upper Tribunal (Tax and Chancery Chamber). 1

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