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The Resource Tax treaty case law around the globe : 2013

Tax treaty case law around the globe : 2013

Label
Tax treaty case law around the globe : 2013
Title
Tax treaty case law around the globe : 2013
Creator
Contributor
Subject
Language
eng
Summary
Tax Treaty Case Law around the Globe 2013 comprises the proceedings of a conference held in Vienna, Austria, on 23-24 May 2013. This book provides a comprehensive global overview of international tax disputes on double tax conventions. It covers the thirty-six most important tax treaty cases which were decided during the course of 2012 around the world. The systematic structure of each case allows easy and efficient comparison of the various applications and interpretations of tax treaties in different regimes. The book is divided into eight parts: (1) personal and substantive scope (arts. 1, 2 and 4 OECD Model), (2) permanent establishments (art 5 OECD Model), (3) business profits and associated enterprises (arts. 7 and 9 OECD Model), (4) royalties (art. 12 OECD Model), (5) dividends, interest and capital gains (arts. 10, 11 and 13 OECD Model), (6) employment income (arts. 15, 18 and 19 OECD Model); directors' fees, artistes and sportsmen, students and other income (arts. 16, 17, 20, 21 OECD Model), (7) non-discrimination (art. 24 OECD Model) and (8) methods to avoid double taxation, mutual agreement procedure, exchange of information and assistance in the collection of taxes (arts. 23, 25, 26 and 27 OECD Model)
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
Lang, M
Series statement
  • Series on International Tax Law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • Vol. 81
  • Band 81
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • case law
  • PE
  • business profits
  • associated enterprises
  • royalties
  • dividend
  • capital gains
  • employment income
  • non-discrimination
  • MAP
  • exchange of information
  • collection of tax
Label
Tax treaty case law around the globe : 2013
Instantiates
Publication
Contents
  • Greece: 'Taxes Covered' - is an extraordinary levy on business profits covered?
  • Perrou, K.
  • ; p. 13-21
  • Portugal : tax treaty case law on personal and substantive scope
  • Dourado, A.P.
  • Almeida Fernandes, J.
  • ; p. 23-28
  • Individual residence under the Canada - U.S. Tax Treaty: Trieste v. The Queen
  • Duff, D.G.
  • ; p. 29-40
  • Slovak regional court on a Dutch holding without sufficient substance
  • Blahova, R.
  • ; p. 41-50
  • Dutch Supreme Court 30 November 2012, BNB 2013/54 : determination of the place of effective management of a non-active company
  • Smit, D.S.
  • ; p. 51-63
  • UK : Yates v Revenue and Customs Commissioners
  • Baker, P.
  • ; p. 65-69
  • Italy : can agent activities of an Italian subsidiary constitute a permanent establishment of its foreign parent?
  • Pistone, P.
  • ; p. 73-80
  • Spain : permanent establishment - the concept of 'fixed place of business' and the concept of 'dependent agent'
  • Soler Roch, M.T.
  • ; p. 81-94
  • Czech Republic : 2 Afs 29/2012-18
  • Nerudová, D.
  • ; p. 95-100
  • Technical services and the application of article 7 under Brazilian treaty practice - a case study
  • Schoueri, L.E.
  • Calicchio Barbosa, M.
  • ; p. 103-116
  • India : Mediterranean Shipping
  • Sengupta, D.P.
  • ; p. 117-128
  • Netherlands : thin capitalization rules are not inconsistent with DTCs and EU Law
  • Kemmeren, E.
  • ; p. 129-153
  • Portugal : tax treaty case law on the application of Art 12 (royalties)
  • Dourado, A.P.
  • Almeida Fernandes, J.
  • ; p. 157-162
  • Turkey : the characterisation of income as royalty
  • Yalti, B.
  • ; p. 163-185
  • Mexico : the application of Article 12 to income derived by the lease of industrial, commercial and scientific equipment
  • Ruiz Jiménez, C.A.
  • ; p. 187-198
  • Switzerland : beneficial ownership issues in the light of Art. 10
  • Beusch, M.
  • ; p. 201-209
  • Finland : do investment fund distributions constitute dividends?
  • Helminen, M.
  • ; p. 211-219
  • Kazakhstan : NWKC case
  • Balco, T.
  • ; p. 221-228
  • Poland : judgement of the Supreme Administrative Court of 24 July 2012 (II FSK 2487/11)
  • Litwinczuk, H.
  • ; p. 229-239
  • Canada : capital gains realized by an Austrian private foundation : Sommerer v. The Queen
  • Duff, D.G.
  • ; p. 241-257
  • France : the Paupardin case
  • Martin, P.
  • ; p. 261-268
  • Germany : interpreting the 183-day rule
  • Rust, A.
  • ; p. 269-276
  • Germany : pensions vs. business income
  • Rust, A.
  • ; p. 277-283
  • India: Mohan Balakrisnan Pookulanagara
  • Sengupta, D.P.
  • ; p. 285-290
  • Spain : taxation of activities related to U2 concerts
  • Sasseville, J.
  • ; p. 291-302
  • Belgium : taking into account foreign income for the calculation of personal tax deduction
  • Traversa, E.
  • Zeyen, G.
  • ; p. 305-315
  • Finland : the permanent establishment non-discrimination provision and transfer of assets
  • Helminen, M.
  • ; p. 317-323
  • Russia : thin capitalization rules and non-discrimination clause in the light of the 'NaryanmarNefteGaz' case
  • Vinnitskiy, D.V.
  • ; p. 325-337
  • USA : the United Airlines flight attendants' saga continues
  • Brauner, Y.
  • ; p. 339-347
  • UK : Weiser v Revenue and Customs Commissioners
  • Baker, P.
  • ; p. 351-355
  • Belgium : territorial allocation of business expenses and exemption with progression
  • Traversa, E.
  • Zeyen, G.
  • ; p. 357-366
  • UK : Ben Nevis
  • Gammie, M.
  • ; p. 367-375
Extent
382 p.
Isbn
9783707326550
Isbn Type
(Linde)
Label
Tax treaty case law around the globe : 2013
Publication
Contents
  • Greece: 'Taxes Covered' - is an extraordinary levy on business profits covered?
  • Perrou, K.
  • ; p. 13-21
  • Portugal : tax treaty case law on personal and substantive scope
  • Dourado, A.P.
  • Almeida Fernandes, J.
  • ; p. 23-28
  • Individual residence under the Canada - U.S. Tax Treaty: Trieste v. The Queen
  • Duff, D.G.
  • ; p. 29-40
  • Slovak regional court on a Dutch holding without sufficient substance
  • Blahova, R.
  • ; p. 41-50
  • Dutch Supreme Court 30 November 2012, BNB 2013/54 : determination of the place of effective management of a non-active company
  • Smit, D.S.
  • ; p. 51-63
  • UK : Yates v Revenue and Customs Commissioners
  • Baker, P.
  • ; p. 65-69
  • Italy : can agent activities of an Italian subsidiary constitute a permanent establishment of its foreign parent?
  • Pistone, P.
  • ; p. 73-80
  • Spain : permanent establishment - the concept of 'fixed place of business' and the concept of 'dependent agent'
  • Soler Roch, M.T.
  • ; p. 81-94
  • Czech Republic : 2 Afs 29/2012-18
  • Nerudová, D.
  • ; p. 95-100
  • Technical services and the application of article 7 under Brazilian treaty practice - a case study
  • Schoueri, L.E.
  • Calicchio Barbosa, M.
  • ; p. 103-116
  • India : Mediterranean Shipping
  • Sengupta, D.P.
  • ; p. 117-128
  • Netherlands : thin capitalization rules are not inconsistent with DTCs and EU Law
  • Kemmeren, E.
  • ; p. 129-153
  • Portugal : tax treaty case law on the application of Art 12 (royalties)
  • Dourado, A.P.
  • Almeida Fernandes, J.
  • ; p. 157-162
  • Turkey : the characterisation of income as royalty
  • Yalti, B.
  • ; p. 163-185
  • Mexico : the application of Article 12 to income derived by the lease of industrial, commercial and scientific equipment
  • Ruiz Jiménez, C.A.
  • ; p. 187-198
  • Switzerland : beneficial ownership issues in the light of Art. 10
  • Beusch, M.
  • ; p. 201-209
  • Finland : do investment fund distributions constitute dividends?
  • Helminen, M.
  • ; p. 211-219
  • Kazakhstan : NWKC case
  • Balco, T.
  • ; p. 221-228
  • Poland : judgement of the Supreme Administrative Court of 24 July 2012 (II FSK 2487/11)
  • Litwinczuk, H.
  • ; p. 229-239
  • Canada : capital gains realized by an Austrian private foundation : Sommerer v. The Queen
  • Duff, D.G.
  • ; p. 241-257
  • France : the Paupardin case
  • Martin, P.
  • ; p. 261-268
  • Germany : interpreting the 183-day rule
  • Rust, A.
  • ; p. 269-276
  • Germany : pensions vs. business income
  • Rust, A.
  • ; p. 277-283
  • India: Mohan Balakrisnan Pookulanagara
  • Sengupta, D.P.
  • ; p. 285-290
  • Spain : taxation of activities related to U2 concerts
  • Sasseville, J.
  • ; p. 291-302
  • Belgium : taking into account foreign income for the calculation of personal tax deduction
  • Traversa, E.
  • Zeyen, G.
  • ; p. 305-315
  • Finland : the permanent establishment non-discrimination provision and transfer of assets
  • Helminen, M.
  • ; p. 317-323
  • Russia : thin capitalization rules and non-discrimination clause in the light of the 'NaryanmarNefteGaz' case
  • Vinnitskiy, D.V.
  • ; p. 325-337
  • USA : the United Airlines flight attendants' saga continues
  • Brauner, Y.
  • ; p. 339-347
  • UK : Weiser v Revenue and Customs Commissioners
  • Baker, P.
  • ; p. 351-355
  • Belgium : territorial allocation of business expenses and exemption with progression
  • Traversa, E.
  • Zeyen, G.
  • ; p. 357-366
  • UK : Ben Nevis
  • Gammie, M.
  • ; p. 367-375
Extent
382 p.
Isbn
9783707326550
Isbn Type
(Linde)

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    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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