The Resource Tax treaty case law around the globe : 2016
Tax treaty case law around the globe : 2016
Resource Information
The item Tax treaty case law around the globe : 2016 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 2 library branches.
Resource Information
The item Tax treaty case law around the globe : 2016 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 2 library branches.
- Summary
- This book provides a comprehensive global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law. It covers the 37 most important tax treaty cases which were decided in 2015 around the world. The systematic structure of each case allows easy and efficient comparison of the varying application and interpretation of tax treaties in different regimes
- Language
- eng
- Extent
- xx, 428 p.
- Contents
-
- Chapter 1: New Zealand: Treaty interpretation on an exchange of information
- Elliffe, C.
- ; p. 3-20
- Chapter 2: Argentina: Can a PE deduct general administration expenses?
- Verstraeten, A.A.
- ; p. 21-28
- Chapter 3: Spain: Attribution of free capital to PEs and effectiveness of the Authorized OECD Approach
- García Heredia, A.
- ; p. 29-49
- Chapter 4: South Africa: Is an exit levy a tax?
- Roeleveld, J.
- West, C.
- ; p. 51-59
- Chapter 5: Poland: Residence of individuals
- Tetłak, K.
- ; p. 61-77
- Chapter 6: France: Tax-exempt entities are not eligible for tax treaty benefits
- Gutmann, D.
- ; p. 79-83
- Chapter 7: Portugal: Tax residence certification and entitlement to compensary interest within a relief at source system
- Nogueira, J.F. Pinto
- ; p. 85-102
- Chapter 8: Italy: Is there a permanent establishment?
- Maisto, G.
- ; p. 105-109
- Chapter 9: The Spanish Saga on PEs : the Dell judgment on "commissionaires" and "dependent subsidiaries"
- Martín Jiménez, A.
- ; p. 111-132
- Chapter 10: India: Sale of airtime and agency PE
- Sengupta, D.P.
- ; p. 133-144
- Chapter 11: South Africa: Curious case of the service PE
- West, C.
- Roeleveld, J.
- ; p. 145-157
- Chapter 12: Czech Republic: Case 2 Afs 8/2014-174
- Nerudová, D.
- ; p. 161-167
- Chapter 13: Italy: Interest-free loans and transfer pricing
- Maisto, G.
- ; p. 169-173
- Chapter 14: Luxembourg: Profit adjustments for interest-free loans in accordance with article 9
- Haslehner, W.
- ; p. 175-183
- Chapter 15: Australia: Pricing money - the Chevron case
- Cooper, G.S.
- ; p. 185-197
- Chapter 16: United States: The Altera case
- Brauner, Y.
- ; p. 199-209
- Chapter 17: Germany: Timing issues in case of termination of a permanent establishment
- Rust, A.
- ; p. 211-216
- Chapter 18: Germany: Taxing right for a golden handshake and the effect of a mutual agreement between the competent tax authorities
- Rust, A.
- ; p. 219-226
- Chapter 19: Austria: Termination payments
- Lang, M.
- Siller, S.
- Zolles, S.
- ; p. 227-235
- Chapter 20: Luxembourg: Application of article 16 to a "collège des commissaires"
- Haslehner, W.
- ; p. 237-243
- Chapter 21: Austria: Entertainers under article 17
- Lang, M.
- Siller, S.
- Zolles, S.
- ; p. 245-255
- Chapter 22: Belgium: Article 17 OECD Model still entertaining Belgian courts
- De Broe, L.
- ; p. 257-271
- Chapter 23: Poland: Beneficial ownership of interest in the context of cash pooling
- Tetłak, K.
- ; p. 275-285
- Chapter 24: Bolivia: Treaty shopping and pacta sunt servanda
- Villegas Aldazosa, A.
- ; p. 287-293
- Chapter 25: Switzerland: "SWAP case" and beneficial ownership
- Bernasconi, S.
- Beusch, M.
- ; p. 295-303
- Chapter 26: Argentina: Source-country approach : article 7 versus article 12
- Verstraeten, A.A.
- ; p. 305-311
- Chapter 27: Australia: Royalties and business profits in the IT sector
- Cooper, G.S.
- ; p. 313-319
- Chapter 28: Netherlands: Exit taxation of a substantial shareholder : tax treaty override?
- Kemmeren, E.C.C.M.
- ; p. 321-352
- Chapter 29: Denmark: Classification of foreign income : double non-taxation? Article (26)2 of the Nordic tax treaty
- Friis Hansen, S.
- ; p. 355-358
- Chapter 30: Hungary: Application of article 23 on foreign tax credit for lack of taxable net income
- Deák, D.
- ; p. 359-366
- Chapter 31: United States: The Starr Int'l case
- Brauner, Y.
- ; p. 367-372
- Chapter 32: Netherlands: Triangular case and carve-out provision under Dutch-Maltese tax treaty
- Smit, D.
- ; p. 373-381
- Chapter 33: Portugal: Non-discrimination and access to domestic law incentives for individuals in the residence state
- Nogueira, J.F. Pinto
- ; p. 385-395
- Chapter 34: Canada: The Canada-US enhanced information exchange agreement and the Canada-US tax treaty
- Duff, D.G.
- ; p. 397-408
- Chapter 35: Switzerland: Notion of the persons involved in the EoI procedure
- Beusch, M.
- ; p. 409-414
- Chapter 36: Australia: Enforcing tax cliams cross-border
- Cooper, G.S.
- ; p. 415-422
- Isbn
- 9783707336344
- Label
- Tax treaty case law around the globe : 2016
- Title
- Tax treaty case law around the globe : 2016
- Subject
-
- AOA
- PE
- agency PE
- beneficial ownership
- business profits
- case law
- cash pooling
- certificate of residence
- deductions
- entertainer
- exchange of information
- exit tax
- expenses
- foreign tax credit
- golden handshake
- income classification
- non-discrimination
- residence
- royalties
- severance payment
- substantial shareholding
- tax exempt company
- tax treaty
- transfer pricing
- treaty interpretation
- treaty override
- treaty shopping
- triangular cases
- Language
- eng
- Summary
- This book provides a comprehensive global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law. It covers the 37 most important tax treaty cases which were decided in 2015 around the world. The systematic structure of each case allows easy and efficient comparison of the varying application and interpretation of tax treaties in different regimes
- http://bibfra.me/vocab/lite/collectionName
- Tax treaty case law around the globe
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
- Kemmeren, E.C.C.M
- Series statement
-
- Series on International Tax Law
- Schriftenreihe zum Internationalen Steuerrecht
- Series volume
-
- Vol. 102
- Band 102
- http://library.link/vocab/subjectName
-
- tax treaty
- case law
- treaty interpretation
- exchange of information
- PE
- deductions
- expenses
- AOA
- exit tax
- residence
- tax exempt company
- certificate of residence
- agency PE
- transfer pricing
- severance payment
- entertainer
- beneficial ownership
- cash pooling
- treaty shopping
- golden handshake
- beneficial ownership
- royalties
- business profits
- substantial shareholding
- treaty override
- income classification
- foreign tax credit
- triangular cases
- non-discrimination
- Label
- Tax treaty case law around the globe : 2016
- Contents
-
- Chapter 1: New Zealand: Treaty interpretation on an exchange of information
- Elliffe, C.
- ; p. 3-20
- Chapter 2: Argentina: Can a PE deduct general administration expenses?
- Verstraeten, A.A.
- ; p. 21-28
- Chapter 3: Spain: Attribution of free capital to PEs and effectiveness of the Authorized OECD Approach
- García Heredia, A.
- ; p. 29-49
- Chapter 4: South Africa: Is an exit levy a tax?
- Roeleveld, J.
- West, C.
- ; p. 51-59
- Chapter 5: Poland: Residence of individuals
- Tetłak, K.
- ; p. 61-77
- Chapter 6: France: Tax-exempt entities are not eligible for tax treaty benefits
- Gutmann, D.
- ; p. 79-83
- Chapter 7: Portugal: Tax residence certification and entitlement to compensary interest within a relief at source system
- Nogueira, J.F. Pinto
- ; p. 85-102
- Chapter 8: Italy: Is there a permanent establishment?
- Maisto, G.
- ; p. 105-109
- Chapter 9: The Spanish Saga on PEs : the Dell judgment on "commissionaires" and "dependent subsidiaries"
- Martín Jiménez, A.
- ; p. 111-132
- Chapter 10: India: Sale of airtime and agency PE
- Sengupta, D.P.
- ; p. 133-144
- Chapter 11: South Africa: Curious case of the service PE
- West, C.
- Roeleveld, J.
- ; p. 145-157
- Chapter 12: Czech Republic: Case 2 Afs 8/2014-174
- Nerudová, D.
- ; p. 161-167
- Chapter 13: Italy: Interest-free loans and transfer pricing
- Maisto, G.
- ; p. 169-173
- Chapter 14: Luxembourg: Profit adjustments for interest-free loans in accordance with article 9
- Haslehner, W.
- ; p. 175-183
- Chapter 15: Australia: Pricing money - the Chevron case
- Cooper, G.S.
- ; p. 185-197
- Chapter 16: United States: The Altera case
- Brauner, Y.
- ; p. 199-209
- Chapter 17: Germany: Timing issues in case of termination of a permanent establishment
- Rust, A.
- ; p. 211-216
- Chapter 18: Germany: Taxing right for a golden handshake and the effect of a mutual agreement between the competent tax authorities
- Rust, A.
- ; p. 219-226
- Chapter 19: Austria: Termination payments
- Lang, M.
- Siller, S.
- Zolles, S.
- ; p. 227-235
- Chapter 20: Luxembourg: Application of article 16 to a "collège des commissaires"
- Haslehner, W.
- ; p. 237-243
- Chapter 21: Austria: Entertainers under article 17
- Lang, M.
- Siller, S.
- Zolles, S.
- ; p. 245-255
- Chapter 22: Belgium: Article 17 OECD Model still entertaining Belgian courts
- De Broe, L.
- ; p. 257-271
- Chapter 23: Poland: Beneficial ownership of interest in the context of cash pooling
- Tetłak, K.
- ; p. 275-285
- Chapter 24: Bolivia: Treaty shopping and pacta sunt servanda
- Villegas Aldazosa, A.
- ; p. 287-293
- Chapter 25: Switzerland: "SWAP case" and beneficial ownership
- Bernasconi, S.
- Beusch, M.
- ; p. 295-303
- Chapter 26: Argentina: Source-country approach : article 7 versus article 12
- Verstraeten, A.A.
- ; p. 305-311
- Chapter 27: Australia: Royalties and business profits in the IT sector
- Cooper, G.S.
- ; p. 313-319
- Chapter 28: Netherlands: Exit taxation of a substantial shareholder : tax treaty override?
- Kemmeren, E.C.C.M.
- ; p. 321-352
- Chapter 29: Denmark: Classification of foreign income : double non-taxation? Article (26)2 of the Nordic tax treaty
- Friis Hansen, S.
- ; p. 355-358
- Chapter 30: Hungary: Application of article 23 on foreign tax credit for lack of taxable net income
- Deák, D.
- ; p. 359-366
- Chapter 31: United States: The Starr Int'l case
- Brauner, Y.
- ; p. 367-372
- Chapter 32: Netherlands: Triangular case and carve-out provision under Dutch-Maltese tax treaty
- Smit, D.
- ; p. 373-381
- Chapter 33: Portugal: Non-discrimination and access to domestic law incentives for individuals in the residence state
- Nogueira, J.F. Pinto
- ; p. 385-395
- Chapter 34: Canada: The Canada-US enhanced information exchange agreement and the Canada-US tax treaty
- Duff, D.G.
- ; p. 397-408
- Chapter 35: Switzerland: Notion of the persons involved in the EoI procedure
- Beusch, M.
- ; p. 409-414
- Chapter 36: Australia: Enforcing tax cliams cross-border
- Cooper, G.S.
- ; p. 415-422
- Extent
- xx, 428 p.
- Isbn
- 9783707336344
- Isbn Type
- (Linde, print)
- Label
- Tax treaty case law around the globe : 2016
- Contents
-
- Chapter 1: New Zealand: Treaty interpretation on an exchange of information
- Elliffe, C.
- ; p. 3-20
- Chapter 2: Argentina: Can a PE deduct general administration expenses?
- Verstraeten, A.A.
- ; p. 21-28
- Chapter 3: Spain: Attribution of free capital to PEs and effectiveness of the Authorized OECD Approach
- García Heredia, A.
- ; p. 29-49
- Chapter 4: South Africa: Is an exit levy a tax?
- Roeleveld, J.
- West, C.
- ; p. 51-59
- Chapter 5: Poland: Residence of individuals
- Tetłak, K.
- ; p. 61-77
- Chapter 6: France: Tax-exempt entities are not eligible for tax treaty benefits
- Gutmann, D.
- ; p. 79-83
- Chapter 7: Portugal: Tax residence certification and entitlement to compensary interest within a relief at source system
- Nogueira, J.F. Pinto
- ; p. 85-102
- Chapter 8: Italy: Is there a permanent establishment?
- Maisto, G.
- ; p. 105-109
- Chapter 9: The Spanish Saga on PEs : the Dell judgment on "commissionaires" and "dependent subsidiaries"
- Martín Jiménez, A.
- ; p. 111-132
- Chapter 10: India: Sale of airtime and agency PE
- Sengupta, D.P.
- ; p. 133-144
- Chapter 11: South Africa: Curious case of the service PE
- West, C.
- Roeleveld, J.
- ; p. 145-157
- Chapter 12: Czech Republic: Case 2 Afs 8/2014-174
- Nerudová, D.
- ; p. 161-167
- Chapter 13: Italy: Interest-free loans and transfer pricing
- Maisto, G.
- ; p. 169-173
- Chapter 14: Luxembourg: Profit adjustments for interest-free loans in accordance with article 9
- Haslehner, W.
- ; p. 175-183
- Chapter 15: Australia: Pricing money - the Chevron case
- Cooper, G.S.
- ; p. 185-197
- Chapter 16: United States: The Altera case
- Brauner, Y.
- ; p. 199-209
- Chapter 17: Germany: Timing issues in case of termination of a permanent establishment
- Rust, A.
- ; p. 211-216
- Chapter 18: Germany: Taxing right for a golden handshake and the effect of a mutual agreement between the competent tax authorities
- Rust, A.
- ; p. 219-226
- Chapter 19: Austria: Termination payments
- Lang, M.
- Siller, S.
- Zolles, S.
- ; p. 227-235
- Chapter 20: Luxembourg: Application of article 16 to a "collège des commissaires"
- Haslehner, W.
- ; p. 237-243
- Chapter 21: Austria: Entertainers under article 17
- Lang, M.
- Siller, S.
- Zolles, S.
- ; p. 245-255
- Chapter 22: Belgium: Article 17 OECD Model still entertaining Belgian courts
- De Broe, L.
- ; p. 257-271
- Chapter 23: Poland: Beneficial ownership of interest in the context of cash pooling
- Tetłak, K.
- ; p. 275-285
- Chapter 24: Bolivia: Treaty shopping and pacta sunt servanda
- Villegas Aldazosa, A.
- ; p. 287-293
- Chapter 25: Switzerland: "SWAP case" and beneficial ownership
- Bernasconi, S.
- Beusch, M.
- ; p. 295-303
- Chapter 26: Argentina: Source-country approach : article 7 versus article 12
- Verstraeten, A.A.
- ; p. 305-311
- Chapter 27: Australia: Royalties and business profits in the IT sector
- Cooper, G.S.
- ; p. 313-319
- Chapter 28: Netherlands: Exit taxation of a substantial shareholder : tax treaty override?
- Kemmeren, E.C.C.M.
- ; p. 321-352
- Chapter 29: Denmark: Classification of foreign income : double non-taxation? Article (26)2 of the Nordic tax treaty
- Friis Hansen, S.
- ; p. 355-358
- Chapter 30: Hungary: Application of article 23 on foreign tax credit for lack of taxable net income
- Deák, D.
- ; p. 359-366
- Chapter 31: United States: The Starr Int'l case
- Brauner, Y.
- ; p. 367-372
- Chapter 32: Netherlands: Triangular case and carve-out provision under Dutch-Maltese tax treaty
- Smit, D.
- ; p. 373-381
- Chapter 33: Portugal: Non-discrimination and access to domestic law incentives for individuals in the residence state
- Nogueira, J.F. Pinto
- ; p. 385-395
- Chapter 34: Canada: The Canada-US enhanced information exchange agreement and the Canada-US tax treaty
- Duff, D.G.
- ; p. 397-408
- Chapter 35: Switzerland: Notion of the persons involved in the EoI procedure
- Beusch, M.
- ; p. 409-414
- Chapter 36: Australia: Enforcing tax cliams cross-border
- Cooper, G.S.
- ; p. 415-422
- Extent
- xx, 428 p.
- Isbn
- 9783707336344
- Isbn Type
- (Linde, print)
Subject
- AOA
- PE
- agency PE
- beneficial ownership
- business profits
- case law
- cash pooling
- certificate of residence
- deductions
- entertainer
- exchange of information
- exit tax
- expenses
- foreign tax credit
- golden handshake
- income classification
- non-discrimination
- residence
- royalties
- severance payment
- substantial shareholding
- tax exempt company
- tax treaty
- transfer pricing
- treaty interpretation
- treaty override
- treaty shopping
- triangular cases
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-treaty-case-law-around-the-globe-/FExbw08LTkc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-treaty-case-law-around-the-globe-/FExbw08LTkc/">Tax treaty case law around the globe : 2016</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
