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John F. Avery Jones CBE
Born in 1940. Graduated from Cambridge University. He is a Special Commissioner of Income Tax (the first appeal tribunal for serious cases) and a Chairman of VAT and Duties Tribunals. He was President of the British Branch of the IFA, as well as a member and Vice-president of the IFA Committee, and is a past Chairman of the Board of Trustees of the IBFD (International Bureau of Fiscal Documentation) in Amsterdam. Professor Avery Jones is a Visiting Professor at the London School of Economics and consulting editor of the journal "British Tax Review".
Recent key publications include: The origins of concepts and expressions used in the OECD Model and their adoption by states, in Bulletin for international taxation. Amsterdam. Vol. 60 (2006), no. 6; p. 220-254; The interaction between tax treaty provisions and domestic law, in Tax treaties and domestic law, Amsterdam: IBFD, 2006; p. 123-158; The treaty definition of royalties, in Bulletin for international taxation. Amsterdam, Vol. 60 (2006), no. 1; p. 23-28; The multiple amendment of bilateral double taxation conventions, in Bulletin for international taxation. Amsterdam, Vol. 60 (2006), no. 1; p. 19-22; Does any income fall within Article 21(2) of the OECD Model? in A tax globalist, Amsterdam: IBFD Publications, 2005; p. 1-11; Place of effective management as a residence tie-breaker, in Bulletin for international fiscal documentation. Amsterdam, Vol. 59 (2005), no. 1; p. 20-24; Does ‘Enterprise’ in the OECD Model mean ‘Business’? (2006) 60 Bulletin for International Taxation No.12 p.476 (OECD/IFA Seminar 2006); The Origins of Concepts and Expressions used in the OECD Model and their Adoption by States (2006) 60 Bulletin No.6 p.220; [2006] BTR 695.
Course: Tax Treaties
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