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The Resource A decade of case law : essays in honour of the 10th anniversary of the Leiden Adv LLM in International Tax Law

A decade of case law : essays in honour of the 10th anniversary of the Leiden Adv LLM in International Tax Law

Label
A decade of case law : essays in honour of the 10th anniversary of the Leiden Adv LLM in International Tax Law
Title
A decade of case law : essays in honour of the 10th anniversary of the Leiden Adv LLM in International Tax Law
Contributor
Subject
Language
eng
Summary
This book presents an analysis of the most interesting and debated court decisions of the last decade. Issues analysed in this book include the borderline between the definitions of royalties, know-how and services, the definition of the term "employer'' for treaty purposes, the concept of permanent establishment in the context of a multinational group, non-discrimination issues relating to domestic group consolidation, the taxation of partnerships in cross-border situations, the concept of place of effective management for treaty purposes, the notion of "beneficial owner" and lastly, triangular situations
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Russo, R. (Raffaele)
  • Fontana, R
http://library.link/vocab/subjectName
  • case law
  • royalties
  • know how
  • services
  • employer
  • PE
  • MNE
  • non-discrimination
  • partnership
  • place of effective management
  • beneficial ownership
Label
A decade of case law : essays in honour of the 10th anniversary of the Leiden Adv LLM in International Tax Law
Instantiates
Publication
Contents
  • DEL Commercial: conduit arrangements and abuse of tax treaties
  • Parolini, A.
  • ; p. 1-27
  • Treaty issues related to the provision of know-how: comment on a Spanish Supreme Court decision
  • Simontacchi, S.
  • Uustalu, E.
  • ; p. 29-55
  • International hiring-out of labour: identifying and taxing genuine and abusive scenarios
  • Ballancin, A.
  • Brockdorff, J.
  • ; p. 57-87
  • Multinational enterprises and permanent establishments: the Philip Morris case
  • Cacciapuoti, E.
  • Russo, R.
  • ; p. 89-124
  • Non-discrimination and group consolidation: the Delaware case of the German Bundesfinanzhof and beyond
  • Francescucci, D.
  • Grilli, S.
  • Oepen, W.
  • ; p. 125-167
  • A case on partnerships: the Rouquier et Rivay decision of the Belgian Supreme Court
  • Cassiano Neves, T.
  • Russo, A.
  • Zanotti, E.
  • ; p. 168-185
  • Residence: central management and control versus place of effective management
  • Andreoni, W.
  • Fontana, R.
  • Matarazzo, G.
  • Tenore, M.
  • ; p. 187-214
  • The Royal Bank of Scotland case: more controversy on the interpretation of the term "beneficial owner"
  • Arginelli, P.
  • Mariano da Silva, P.S.
  • Ellul, C.
  • Storckmeijer, A.
  • ; p. 215-246
  • Triangular cases and double tax relief: a decision of the Netherlands Supreme Court
  • Attard, E.
  • Baranger, S.
  • Carramaschi, B.
  • Egli, K.
  • Almeida Fernandes, J.
  • ; p. 247-266
Extent
xviii, 300 p.
Isbn
9789087220389
Label
A decade of case law : essays in honour of the 10th anniversary of the Leiden Adv LLM in International Tax Law
Publication
Contents
  • DEL Commercial: conduit arrangements and abuse of tax treaties
  • Parolini, A.
  • ; p. 1-27
  • Treaty issues related to the provision of know-how: comment on a Spanish Supreme Court decision
  • Simontacchi, S.
  • Uustalu, E.
  • ; p. 29-55
  • International hiring-out of labour: identifying and taxing genuine and abusive scenarios
  • Ballancin, A.
  • Brockdorff, J.
  • ; p. 57-87
  • Multinational enterprises and permanent establishments: the Philip Morris case
  • Cacciapuoti, E.
  • Russo, R.
  • ; p. 89-124
  • Non-discrimination and group consolidation: the Delaware case of the German Bundesfinanzhof and beyond
  • Francescucci, D.
  • Grilli, S.
  • Oepen, W.
  • ; p. 125-167
  • A case on partnerships: the Rouquier et Rivay decision of the Belgian Supreme Court
  • Cassiano Neves, T.
  • Russo, A.
  • Zanotti, E.
  • ; p. 168-185
  • Residence: central management and control versus place of effective management
  • Andreoni, W.
  • Fontana, R.
  • Matarazzo, G.
  • Tenore, M.
  • ; p. 187-214
  • The Royal Bank of Scotland case: more controversy on the interpretation of the term "beneficial owner"
  • Arginelli, P.
  • Mariano da Silva, P.S.
  • Ellul, C.
  • Storckmeijer, A.
  • ; p. 215-246
  • Triangular cases and double tax relief: a decision of the Netherlands Supreme Court
  • Attard, E.
  • Baranger, S.
  • Carramaschi, B.
  • Egli, K.
  • Almeida Fernandes, J.
  • ; p. 247-266
Extent
xviii, 300 p.
Isbn
9789087220389

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