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Guglielmo Maisto · Study

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Guglielmo Maisto

15 works· latest 2022· 1 institutionscluster: provisional

h-index12

i1015

Citations368

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Most cited in this library

The Origins of Concepts and Expressions Used in the OECD Model and their Adoption by States2006 · 49 citations
Art. 24(5) of the OECD Model in Relation to Intra-Group Transfers of Assets and Profits and Losses2011 · 46 citations
The Definitions of Dividends and Interest in the OECD Model: Something Lost in Translation?2009 · 38 citations
Dual Residence of Companies under Tax Treaties2018 · 37 citations
The Proposed OECD Multilateral Instrument Amending Tax Treaties2016 · 36 citations

Works

15 shown

The OECD/G20 Global Minimum Tax and Dispute Resolution: A Workable Solution Based on Article 25(3) of the OECD Model, the Principle of Reciprocity and the GloBE Model Rules

World Tax Journal·2022·3 authors·Open access

10citations

Interpretation of Tax Treaties and the Decisions of Foreign Tax Courts as a “Subsequent Practice” under Articles 31 and 32 of the Vienna Convention on the Law of Treaties (1969)

Bulletin for international taxation·2021·1 author

12citations

The Prohibition of Abuse of Rights After the ECJ Danish Cases Robert Danon, Daniel Gutmann, Margriet Lukkien, Guglielmo Maisto,

Intertax·2021·6 authors·Open access

12citations

Dual Residence of Companies under Tax Treaties

International Tax Studies·2018·15 authors

37citations

Some Reflections on the Proposed Revisions to the OECD Model and Commentaries, and on the Multilateral Instrument, with Respect to Fiscally Transparent Entities – Part 2

Bulletin for international taxation·2017·14 authors

22citations

Some Reflections on the Proposed Revisions to the OECD Model and Commentaries, and on the Multilateral Instrument, with Respect to Fiscally Transparent Entities – Part 1

Bulletin for international taxation·2017·14 authors

26citations

Some Reflections on the Proposed Revisions to the OECD Model and Commentaries, and on the Multilateral Instrument, With Respect to Fiscally Transparent Entities

SERVAL (Université de Lausanne)·2017·15 authors·Open access

28citations

The Proposed OECD Multilateral Instrument Amending Tax Treaties

Bulletin for international taxation·2016·13 authors·Open access

36citations

Art. 24(5) of the OECD Model in Relation to Intra-Group Transfers of Assets and Profits and Losses

World Tax Journal·2011·14 authors

46citations

Art. 24(5) of the OECD Model in Relation to Intra-Group Transfers of Assets and Profits and Losses

·2011·1 author

14citations

The Definitions of Dividends and Interest in the OECD Model: Something Lost in Translation?

World Tax Journal·2009·14 authors

38citations

The Origins of Concepts and Expressions Used in the OECD Model and their Adoption by States

·2006·1 author

49citations

The Observations on the OECD Commentaries in the Interpretation of Tax Treaties

IBFD eBooks·2005·1 author·chapter

15citations

The 2003 amendments to the EC Parent-Subsidiary Directive: what’s next?

EC Tax Review·2004·1 author

11citations

The Non-Discrimination Article in tax Treaties – II

British tax review·1991·15 authors

12citations