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The Resource Tax treaty case law around the globe : 2017

Tax treaty case law around the globe : 2017

Label
Tax treaty case law around the globe : 2017
Title
Tax treaty case law around the globe : 2017
Creator
Contributor
Subject
Language
eng
Summary
This book provides a 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 around the world in 2016. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. The book is divided into 8 parts: (1) personal and substantive scope (Art. 1, 2 and 4 OECD Model); (2) business profits and permanent establishments (Art. 5, 6, 7, 8 and 14 OECD Model; (3) associated enterprises (art. 9 OECD Model); (4) dividend and interest (Art. 10 and 11 OECD Model); (5) royalties and capital gains (Art. 12 and 13 OECD Model); (6) employment income (Art. 15, 18 and 19 OECD Model); (7) directors' fees, artistes and sportsmen, students and other income, methods to avoid double taxation (Art. 16, 17, 20, 21 and 23 OECD Model); (8) non-discrimination, mutual agreement and mutual assistance (Art. 24-27 OECD Model)
http://bibfra.me/vocab/lite/collectionName
Tax treaty case law around the globe
Geographic coverage
  • International
  • Asia
  • European Union
  • Europe
  • Latin America
  • Middle East
  • North America
  • South America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Lang, M
Series statement
  • Series on International Tax Law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • Vol. 102
  • Band 102
http://library.link/vocab/subjectName
  • OECD Model
  • case law
  • tax treaty
  • treaty override
  • central management and control
  • place of effective management
  • investment fund
  • residence
  • business profits
  • allocation of profits
  • loan
  • PE
  • income classification
  • losses
  • worldwide income
  • associated enterprises
  • transfer pricing
  • arm's length principle
  • dividend
  • interest
  • treaty abuse
  • CFC
  • beneficial ownership
  • royalties
  • capital gains
  • MFN
  • cost contribution arrangement
  • technical services
  • employment income
  • aircrew
  • triangular cases
  • entertainer
  • sportsmen
  • student
  • other income
  • double taxation relief
  • remittance basis
  • domestic tax law
  • tax relief
  • tax authorities
  • non-discrimination
  • collection of tax
  • MAP
  • mutual assistance
  • thin capitalization
  • directors' fees
Label
Tax treaty case law around the globe : 2017
Instantiates
Publication
Contents
  • Germany : Consequences of a treaty override?
  • Rust, A.
  • ; p. 3-12
  • Australia : Puppet boards - where is central management and control exercised and where is the place of effective management?
  • Dirkis, M.
  • ; p. 13-21
  • Sweden : Non-taxable collective investment vehicles determined resident under Sweden-Spain income tax treaty
  • Wiman, B.
  • ; p. 23-29
  • United States : Abandonment of residence status
  • Brauner, Y.
  • ; p. 31-36
  • Finland : Allocation of subsidiary share related loans to a PE
  • Helminen, M.
  • ; p. 39-44
  • Japan : The procedural requirements for applying a treaty and determination of a permanent establishment for an online sales business
  • Endo, T.
  • ; p. 45-52
  • Poland : Can a tax authority change the qualification of items of income of a taxpayer as a result of a double taxation convention providing for qualification in accordance with domestic tax law?
  • Litwińczuk, H.
  • ; p. 53-61
  • Portugal : Domestic losses and worldwide gross income
  • Dourado, A.P.
  • ; p. 63-68
  • Belgium : Transparent entitites : the case of the French SCI under the Belgium-French tax treaty
  • Richelle, I.
  • ; p. 69-80
  • India : If there is a transaction between associated enterprises, ALP adjustment has to be made and the contention that there will be overall erosion of the Indian tax base is not relevant
  • Sengupta, D.P.
  • ; p. 83-98
  • United States : Narrow ALS analysis
  • Brauner, Y.
  • ; p. 99-106
  • United States : It is permissible to apply ALS on a consolidated basis
  • Brauner, Y.
  • ; p. 107-111
  • Argentina : Treaty abuse and beneficial ownership - the Molinos case
  • Screpante, M.S.
  • ; p. 115-130
  • Czech Republic : Application of the abuse of law concept in business restructuring
  • Nerudová, D.
  • ; p. 131-137
  • Poland : Can a leader in a cash pooling system be recognized as the beneficial owner of the interest in the meaning of tax treaty law?
  • Litwińczuk, H.
  • ; p. 139-147
  • Spain : Dividends, leveraged buyouts and the concept of abuse / simulation of domestic law, EU and tax treaties
  • Martín Jiménez, A.J.
  • ; p. 149-170
  • Brazil, Taxation of controlled foreign companies in Brazil - still a case for article 7
  • Schoueri, L.E.
  • Galendi, R.A. (Jr.)
  • ; p. 171-184
  • Italy : The concept of beneficial ownership in tax treaties and its general anti-avoidance function
  • Pistone, P.
  • ; p. 185-194
  • Bulgaria : Procedural requirements for tax treaty relief : a 'penalty' for tax treaty application
  • Slavcheva, S.D.
  • ; p. 197-208
  • Australia : Limitations on applying the royalties Article in a digital era
  • Dirkis, M.
  • ; p. 209-219
  • Kazakhstan : Kazmunaiservices & Contracting case on technical services and the MFN clause
  • Balco, T.
  • Yeroshenko, X.
  • ; p. 221-234
  • Estonia : Dalkia International S.A.
  • Pahapill, H.
  • ; p. 235-246
  • Turkey : Characterization of cost contribution agreement fees
  • Yalti, B.
  • ; p. 247-258
  • China : Employment income received from outside of China (Article 15 of the OECD Model)
  • Li, N.
  • ; p. 261-269
  • Luxembourg : Taxation of flight personnel in triangular situations and article 15(3) of the OECD Model
  • Haslehner, W.
  • ; p. 271-278
  • United Kingdom : Do the activities of an employed North Sea diver fall within Article 7 or 14 of the UK-South Africa tax treaty?
  • Baker, P.
  • ; p. 279-283
  • Netherlands : The impact on tax treaties of a legal fiction included in national tax law (the "customary wage rule")
  • Kemmeren, E.C.C.M.
  • ; p. 285-312
  • Portugal : Artistes' and Sportsmen's income
  • Dourado, A.P.
  • ; p. 315-323
  • Sweden : Taxation of income from entertainment and sporting activities
  • Wiman, B.
  • ; p. 325-331
  • Canada : Limitation on elimination of double taxation under the Canada-Brazil income tax treaty
  • Duff, D.G.
  • ; p. 333-342
  • Norway : The remittance rule in the tax treaty between Norway and Singapore
  • Furuseth, E.
  • ; p. 343-350
  • Israel : The relationship between domestic law and the tax treaty in the interpretation of the relief from double taxation article
  • Benshalom, I.
  • ; p. 351-358
  • India : Non-discrimination clause extends exemption from capital gains in case of foreign amalgamation involving Indian assets
  • Sengupta, D.P.
  • ; p. 361-371
  • United States : Assistance in the collection of taxes
  • Brauner, Y.
  • ; p. 373-377
  • Canada : Judicial review of the Canada Revenue Agency's response in a mutual agreement procedure under the Canada-United States tax treaty
  • Duff, D.G.
  • ; p. 379-387
  • Switzerland : Demarcation between an acceptable group request and an unacceptable "fishing expedition"
  • Papadopoulos, L.
  • ; p. 389-398
  • Russia : Thin capitalization, recharacterization of interest as dividends and the non-discrimination article
  • Vinnitskiy, D.V.
  • ; p. 399-415
Extent
XVIII, 415 p.
Isbn
9789087224332
Isbn Type
(IBFD, ePub)
Label
Tax treaty case law around the globe : 2017
Publication
Contents
  • Germany : Consequences of a treaty override?
  • Rust, A.
  • ; p. 3-12
  • Australia : Puppet boards - where is central management and control exercised and where is the place of effective management?
  • Dirkis, M.
  • ; p. 13-21
  • Sweden : Non-taxable collective investment vehicles determined resident under Sweden-Spain income tax treaty
  • Wiman, B.
  • ; p. 23-29
  • United States : Abandonment of residence status
  • Brauner, Y.
  • ; p. 31-36
  • Finland : Allocation of subsidiary share related loans to a PE
  • Helminen, M.
  • ; p. 39-44
  • Japan : The procedural requirements for applying a treaty and determination of a permanent establishment for an online sales business
  • Endo, T.
  • ; p. 45-52
  • Poland : Can a tax authority change the qualification of items of income of a taxpayer as a result of a double taxation convention providing for qualification in accordance with domestic tax law?
  • Litwińczuk, H.
  • ; p. 53-61
  • Portugal : Domestic losses and worldwide gross income
  • Dourado, A.P.
  • ; p. 63-68
  • Belgium : Transparent entitites : the case of the French SCI under the Belgium-French tax treaty
  • Richelle, I.
  • ; p. 69-80
  • India : If there is a transaction between associated enterprises, ALP adjustment has to be made and the contention that there will be overall erosion of the Indian tax base is not relevant
  • Sengupta, D.P.
  • ; p. 83-98
  • United States : Narrow ALS analysis
  • Brauner, Y.
  • ; p. 99-106
  • United States : It is permissible to apply ALS on a consolidated basis
  • Brauner, Y.
  • ; p. 107-111
  • Argentina : Treaty abuse and beneficial ownership - the Molinos case
  • Screpante, M.S.
  • ; p. 115-130
  • Czech Republic : Application of the abuse of law concept in business restructuring
  • Nerudová, D.
  • ; p. 131-137
  • Poland : Can a leader in a cash pooling system be recognized as the beneficial owner of the interest in the meaning of tax treaty law?
  • Litwińczuk, H.
  • ; p. 139-147
  • Spain : Dividends, leveraged buyouts and the concept of abuse / simulation of domestic law, EU and tax treaties
  • Martín Jiménez, A.J.
  • ; p. 149-170
  • Brazil, Taxation of controlled foreign companies in Brazil - still a case for article 7
  • Schoueri, L.E.
  • Galendi, R.A. (Jr.)
  • ; p. 171-184
  • Italy : The concept of beneficial ownership in tax treaties and its general anti-avoidance function
  • Pistone, P.
  • ; p. 185-194
  • Bulgaria : Procedural requirements for tax treaty relief : a 'penalty' for tax treaty application
  • Slavcheva, S.D.
  • ; p. 197-208
  • Australia : Limitations on applying the royalties Article in a digital era
  • Dirkis, M.
  • ; p. 209-219
  • Kazakhstan : Kazmunaiservices & Contracting case on technical services and the MFN clause
  • Balco, T.
  • Yeroshenko, X.
  • ; p. 221-234
  • Estonia : Dalkia International S.A.
  • Pahapill, H.
  • ; p. 235-246
  • Turkey : Characterization of cost contribution agreement fees
  • Yalti, B.
  • ; p. 247-258
  • China : Employment income received from outside of China (Article 15 of the OECD Model)
  • Li, N.
  • ; p. 261-269
  • Luxembourg : Taxation of flight personnel in triangular situations and article 15(3) of the OECD Model
  • Haslehner, W.
  • ; p. 271-278
  • United Kingdom : Do the activities of an employed North Sea diver fall within Article 7 or 14 of the UK-South Africa tax treaty?
  • Baker, P.
  • ; p. 279-283
  • Netherlands : The impact on tax treaties of a legal fiction included in national tax law (the "customary wage rule")
  • Kemmeren, E.C.C.M.
  • ; p. 285-312
  • Portugal : Artistes' and Sportsmen's income
  • Dourado, A.P.
  • ; p. 315-323
  • Sweden : Taxation of income from entertainment and sporting activities
  • Wiman, B.
  • ; p. 325-331
  • Canada : Limitation on elimination of double taxation under the Canada-Brazil income tax treaty
  • Duff, D.G.
  • ; p. 333-342
  • Norway : The remittance rule in the tax treaty between Norway and Singapore
  • Furuseth, E.
  • ; p. 343-350
  • Israel : The relationship between domestic law and the tax treaty in the interpretation of the relief from double taxation article
  • Benshalom, I.
  • ; p. 351-358
  • India : Non-discrimination clause extends exemption from capital gains in case of foreign amalgamation involving Indian assets
  • Sengupta, D.P.
  • ; p. 361-371
  • United States : Assistance in the collection of taxes
  • Brauner, Y.
  • ; p. 373-377
  • Canada : Judicial review of the Canada Revenue Agency's response in a mutual agreement procedure under the Canada-United States tax treaty
  • Duff, D.G.
  • ; p. 379-387
  • Switzerland : Demarcation between an acceptable group request and an unacceptable "fishing expedition"
  • Papadopoulos, L.
  • ; p. 389-398
  • Russia : Thin capitalization, recharacterization of interest as dividends and the non-discrimination article
  • Vinnitskiy, D.V.
  • ; p. 399-415
Extent
XVIII, 415 p.
Isbn
9789087224332
Isbn Type
(IBFD, ePub)

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