The Resource Tax treaty case law around the globe : 2015
Tax treaty case law around the globe : 2015
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The item Tax treaty case law around the globe : 2015 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 : 2015 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 unique and comprehensive global overview of international tax disputes on double tax conventions. It covers the 43 most important tax treaty cases which were decided in 2014 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. The book is divided into the following parts: Personal and substantive scope (art 1, 2 and 4 OECD Model) (part I and part II); Business profits (art. 6, 7 and 14 OECD Model) and permanent establishments (art 5 OECD Model); Dividends, interest, royalties and capital gains (art. 10, 11, 12 and 13 OECD Model (part I and part II); Associated enterprises (art 9 OECD Model); Employment income (art 15, 18 and 19 OECD Model); directors fees, artistes and sportsmen, students and other income (art 16, 17, 20 and 21 OECD Model); and Methods to avoid double taxation, mutual agreement procedures, exchange of information and assistance in the collection of taxes (art 23, 25, 26 and 27 OECD Model; non-discrimination (art 24 OECD Model)
- Language
- eng
- Extent
- XVI, 363 p.
- Contents
-
- Australia: Hybrid entities - Resource Capital Fund III LP Case
- Vann, R.
- ; p. 3-13
- United Kingdom: George Anson vs. HMRC
- Baker, P.
- ; p. 15-17
- Argentina: Petrobras Case: Is Argentinian minimum presumed income tax covered in tax treaties?
- Verstraeten, A.
- ; p. 19-24
- Finland: Is the Estonian corporate tax covered by article 2 and creditable under article 23?
- Helminen, M.
- ; p. 25-32
- Canada: Conrad Black vs. the Queen - Dual residence and the remittance basis of taxation
- Arnold, B.J.
- ; p. 35-41
- Luxembourg : The effect of a tax treaty tie-breaker for dual residents/
- Haslehner, W.
- ; p. 43-50
- Norway: GE Healthcare Case - Hybrid entity
- Furuseth, E.
- ; p. 51-56
- South Korea: The application of tax treaties to partnerships and hybrid entities
- Byun, H.
- ; p. 57-66
- Brazil: CFC rules and tax treaties in Brazil: a case for article 7
- Schoueri, L.E.
- Calicchio Barbosa, M.
- ; p. 69-85
- France: Minister vs. Société Bayerische Hypo und Vereinsbank
- Cortot-Boucher, E.
- ; p. 87-90
- France: Société DGFP Zeta
- Cortot-Boucher, E.
- ; p. 91-94
- Austria: Constitutional review of tax treaties
- Rust, A.
- ; p. 95-100
- Poland: Has the non-resident company as a shareholder of the Polish SKA a permanent establishment in Poland?
- Litwińczuk, H.
- ; p. 101-108
- Bolivia: Total E&P Bolivie Sucursal Bolivia, a PE of two French companies at the same time
- Villegas, A.
- ; p. 109-114
- Italy: No permanent establishment for toll manufacturers without participation in strategic decision-making
- Pistone, P.
- ; p. 115-119
- Spain: The Spanish position on the concept of PE: "complex operative settlements" and "industrial dependent agents" as PEs
- Martín Jiménez, A.
- ; p. 121-138
- Netherlands: Taxation of notional amount (Box 3) rather than paid dividend: no tax treaty override
- Kemmeren, E.C.C.M.
- ; p. 141-158
- Denmark: Capital gains; permanent establishment; article 7 of the Denmark-Germany tax treaty
- Friis Hansen, S.
- ; p. 159-162
- Norway: Dividend; article 10 of the Nordic tax treaty
- Furuseth, E.
- ; p. 163-168
- Argentina: Treaty entitlement and abuse: Argentina's Molinos case
- Verstraeten, A.
- ; p. 171-181
- Australia: Royalties - Task Technology and Seven Network cases
- Vann, R.
- ; p. 183-202
- Poland : The legitimacy of double tax relief for dividends prior to Directive 2014/86/EU: Poland's 2014 Supreme Administrative Court Judgment (II FSK 187/12)
- Litwińczuk, H.
- ; p. 203-210
- Canada: McKesson Canada Corporation vs. the Queen - judges are human
- Arnold, B.J.
- ; p. 213-220
- Finland: KHO 2014/2117 (119) - Does article 9 allow reclassification of hybrid debt as equity in Finland?
- Helminen, M.
- ; p. 221-227
- India: Whether transactions between two resident companies are within the scope of India's Transfer Pricing Regulation: the case of Vodafone (India) Services Pvt Ltd
- Sengupta, D.P.
- ; p. 229-242
- Spain: Article 15 OECD Model Convention, stock options and inpatriate tax regimes: judgment of "Tribunal Superior de Justicia" of Madrid of 12 March 2014
- Martín Jiménez, A.
- ; p. 245-256
- Russia: Withholding tax on agency fees under the Russia-Germany tax treaty (articles 14, 15 and 21)
- Vinnitskiy, D.V.
- ; p. 257-267
- Belgium: Employment income from directors - physical presence in the source state
- Traversa, E.
- Zeyen, G.
- ; p. 269-273
- Belgium: Allocation of employment income from sportspersons
- Traversa, E.
- Zeyen, G.
- ; p. 275-282
- United Kingdom: Michael Macklin vs. HMRC
- Baker, P.
- ; p. 283-284
- United States: The saving clause, green gard holders and article 19
- Brauner, Y.
- ; p. 285-290
- Belgium: Constitutionality of interest credit in Belgium-Australia DTC
- Traversa, E.
- Zeyen, G.
- ; p. 293-299
- Netherlands: Dutch Supreme Court 31 January 2014, BNB 2014/77: worldwide taxation of non-resident taxpayers for purposes of calculating the average tax rate: tax treaty override ?
- Smit, D.
- ; p. 301-311
- Switzerland: The revised provisions on administrative assistance in Swiss double taxation agreements : limitations arising from national law
- Zimmermann, S.
- König, B.
- ; p. 313-322
- Switzerland: Substantiation of a request under the France-Switzerland tax treaty
- Bernasconi, S.
- Beusch, M.
- ; p. 323-332
- South Africa: Retrospectivity of treaty clauses regarding assistance in the collection of taxes and the preservation of assets
- West, C.
- Roeleveld, J.
- ; p. 333-345
- India: Credit for taxes "paid" as opposed to "payable" - the case of Vijay Electricals Ltd
- Sengupta, D.P.
- ; p. 347-351
- India: Is a competent authority determination on the existence of a PE in the source state determinative? - The case of eFunds Inc
- Sengupta, D.P.
- ; p. 353-363
- Isbn
- 9783709407370
- Label
- Tax treaty case law around the globe : 2015
- Title
- Tax treaty case law around the globe : 2015
- Subject
-
- CFC
- MAP
- PE
- business profits
- capital gains
- case law
- constitutional law
- contract manufacturing
- corporate income tax
- director
- dividend
- double taxation
- dual residence
- employment income
- entity classification
- exchange of information
- green card
- hybrid entity
- partnership
- pension
- remittance basis
- royalties
- saving clause
- sportsmen
- tax treaty
- tiebreaker rule
- transfer pricing
- treaty override
- Language
- eng
- Summary
- This book provides a unique and comprehensive global overview of international tax disputes on double tax conventions. It covers the 43 most important tax treaty cases which were decided in 2014 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. The book is divided into the following parts: Personal and substantive scope (art 1, 2 and 4 OECD Model) (part I and part II); Business profits (art. 6, 7 and 14 OECD Model) and permanent establishments (art 5 OECD Model); Dividends, interest, royalties and capital gains (art. 10, 11, 12 and 13 OECD Model (part I and part II); Associated enterprises (art 9 OECD Model); Employment income (art 15, 18 and 19 OECD Model); directors fees, artistes and sportsmen, students and other income (art 16, 17, 20 and 21 OECD Model); and Methods to avoid double taxation, mutual agreement procedures, exchange of information and assistance in the collection of taxes (art 23, 25, 26 and 27 OECD Model; non-discrimination (art 24 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.97
- Band 97
- http://library.link/vocab/subjectName
-
- case law
- tax treaty
- hybrid entity
- entity classification
- corporate income tax
- treaty override
- dual residence
- remittance basis
- tiebreaker rule
- partnership
- CFC
- business profits
- constitutional law
- PE
- contract manufacturing
- capital gains
- dividend
- royalties
- transfer pricing
- employment income
- director
- sportsmen
- pension
- saving clause
- green card
- double taxation
- MAP
- exchange of information
- Label
- Tax treaty case law around the globe : 2015
- Contents
-
- Australia: Hybrid entities - Resource Capital Fund III LP Case
- Vann, R.
- ; p. 3-13
- United Kingdom: George Anson vs. HMRC
- Baker, P.
- ; p. 15-17
- Argentina: Petrobras Case: Is Argentinian minimum presumed income tax covered in tax treaties?
- Verstraeten, A.
- ; p. 19-24
- Finland: Is the Estonian corporate tax covered by article 2 and creditable under article 23?
- Helminen, M.
- ; p. 25-32
- Canada: Conrad Black vs. the Queen - Dual residence and the remittance basis of taxation
- Arnold, B.J.
- ; p. 35-41
- Luxembourg : The effect of a tax treaty tie-breaker for dual residents/
- Haslehner, W.
- ; p. 43-50
- Norway: GE Healthcare Case - Hybrid entity
- Furuseth, E.
- ; p. 51-56
- South Korea: The application of tax treaties to partnerships and hybrid entities
- Byun, H.
- ; p. 57-66
- Brazil: CFC rules and tax treaties in Brazil: a case for article 7
- Schoueri, L.E.
- Calicchio Barbosa, M.
- ; p. 69-85
- France: Minister vs. Société Bayerische Hypo und Vereinsbank
- Cortot-Boucher, E.
- ; p. 87-90
- France: Société DGFP Zeta
- Cortot-Boucher, E.
- ; p. 91-94
- Austria: Constitutional review of tax treaties
- Rust, A.
- ; p. 95-100
- Poland: Has the non-resident company as a shareholder of the Polish SKA a permanent establishment in Poland?
- Litwińczuk, H.
- ; p. 101-108
- Bolivia: Total E&P Bolivie Sucursal Bolivia, a PE of two French companies at the same time
- Villegas, A.
- ; p. 109-114
- Italy: No permanent establishment for toll manufacturers without participation in strategic decision-making
- Pistone, P.
- ; p. 115-119
- Spain: The Spanish position on the concept of PE: "complex operative settlements" and "industrial dependent agents" as PEs
- Martín Jiménez, A.
- ; p. 121-138
- Netherlands: Taxation of notional amount (Box 3) rather than paid dividend: no tax treaty override
- Kemmeren, E.C.C.M.
- ; p. 141-158
- Denmark: Capital gains; permanent establishment; article 7 of the Denmark-Germany tax treaty
- Friis Hansen, S.
- ; p. 159-162
- Norway: Dividend; article 10 of the Nordic tax treaty
- Furuseth, E.
- ; p. 163-168
- Argentina: Treaty entitlement and abuse: Argentina's Molinos case
- Verstraeten, A.
- ; p. 171-181
- Australia: Royalties - Task Technology and Seven Network cases
- Vann, R.
- ; p. 183-202
- Poland : The legitimacy of double tax relief for dividends prior to Directive 2014/86/EU: Poland's 2014 Supreme Administrative Court Judgment (II FSK 187/12)
- Litwińczuk, H.
- ; p. 203-210
- Canada: McKesson Canada Corporation vs. the Queen - judges are human
- Arnold, B.J.
- ; p. 213-220
- Finland: KHO 2014/2117 (119) - Does article 9 allow reclassification of hybrid debt as equity in Finland?
- Helminen, M.
- ; p. 221-227
- India: Whether transactions between two resident companies are within the scope of India's Transfer Pricing Regulation: the case of Vodafone (India) Services Pvt Ltd
- Sengupta, D.P.
- ; p. 229-242
- Spain: Article 15 OECD Model Convention, stock options and inpatriate tax regimes: judgment of "Tribunal Superior de Justicia" of Madrid of 12 March 2014
- Martín Jiménez, A.
- ; p. 245-256
- Russia: Withholding tax on agency fees under the Russia-Germany tax treaty (articles 14, 15 and 21)
- Vinnitskiy, D.V.
- ; p. 257-267
- Belgium: Employment income from directors - physical presence in the source state
- Traversa, E.
- Zeyen, G.
- ; p. 269-273
- Belgium: Allocation of employment income from sportspersons
- Traversa, E.
- Zeyen, G.
- ; p. 275-282
- United Kingdom: Michael Macklin vs. HMRC
- Baker, P.
- ; p. 283-284
- United States: The saving clause, green gard holders and article 19
- Brauner, Y.
- ; p. 285-290
- Belgium: Constitutionality of interest credit in Belgium-Australia DTC
- Traversa, E.
- Zeyen, G.
- ; p. 293-299
- Netherlands: Dutch Supreme Court 31 January 2014, BNB 2014/77: worldwide taxation of non-resident taxpayers for purposes of calculating the average tax rate: tax treaty override ?
- Smit, D.
- ; p. 301-311
- Switzerland: The revised provisions on administrative assistance in Swiss double taxation agreements : limitations arising from national law
- Zimmermann, S.
- König, B.
- ; p. 313-322
- Switzerland: Substantiation of a request under the France-Switzerland tax treaty
- Bernasconi, S.
- Beusch, M.
- ; p. 323-332
- South Africa: Retrospectivity of treaty clauses regarding assistance in the collection of taxes and the preservation of assets
- West, C.
- Roeleveld, J.
- ; p. 333-345
- India: Credit for taxes "paid" as opposed to "payable" - the case of Vijay Electricals Ltd
- Sengupta, D.P.
- ; p. 347-351
- India: Is a competent authority determination on the existence of a PE in the source state determinative? - The case of eFunds Inc
- Sengupta, D.P.
- ; p. 353-363
- Extent
- XVI, 363 p.
- Isbn
- 9783709407370
- Isbn Type
- (Linde, eBook, ePub)
- Label
- Tax treaty case law around the globe : 2015
- Contents
-
- Australia: Hybrid entities - Resource Capital Fund III LP Case
- Vann, R.
- ; p. 3-13
- United Kingdom: George Anson vs. HMRC
- Baker, P.
- ; p. 15-17
- Argentina: Petrobras Case: Is Argentinian minimum presumed income tax covered in tax treaties?
- Verstraeten, A.
- ; p. 19-24
- Finland: Is the Estonian corporate tax covered by article 2 and creditable under article 23?
- Helminen, M.
- ; p. 25-32
- Canada: Conrad Black vs. the Queen - Dual residence and the remittance basis of taxation
- Arnold, B.J.
- ; p. 35-41
- Luxembourg : The effect of a tax treaty tie-breaker for dual residents/
- Haslehner, W.
- ; p. 43-50
- Norway: GE Healthcare Case - Hybrid entity
- Furuseth, E.
- ; p. 51-56
- South Korea: The application of tax treaties to partnerships and hybrid entities
- Byun, H.
- ; p. 57-66
- Brazil: CFC rules and tax treaties in Brazil: a case for article 7
- Schoueri, L.E.
- Calicchio Barbosa, M.
- ; p. 69-85
- France: Minister vs. Société Bayerische Hypo und Vereinsbank
- Cortot-Boucher, E.
- ; p. 87-90
- France: Société DGFP Zeta
- Cortot-Boucher, E.
- ; p. 91-94
- Austria: Constitutional review of tax treaties
- Rust, A.
- ; p. 95-100
- Poland: Has the non-resident company as a shareholder of the Polish SKA a permanent establishment in Poland?
- Litwińczuk, H.
- ; p. 101-108
- Bolivia: Total E&P Bolivie Sucursal Bolivia, a PE of two French companies at the same time
- Villegas, A.
- ; p. 109-114
- Italy: No permanent establishment for toll manufacturers without participation in strategic decision-making
- Pistone, P.
- ; p. 115-119
- Spain: The Spanish position on the concept of PE: "complex operative settlements" and "industrial dependent agents" as PEs
- Martín Jiménez, A.
- ; p. 121-138
- Netherlands: Taxation of notional amount (Box 3) rather than paid dividend: no tax treaty override
- Kemmeren, E.C.C.M.
- ; p. 141-158
- Denmark: Capital gains; permanent establishment; article 7 of the Denmark-Germany tax treaty
- Friis Hansen, S.
- ; p. 159-162
- Norway: Dividend; article 10 of the Nordic tax treaty
- Furuseth, E.
- ; p. 163-168
- Argentina: Treaty entitlement and abuse: Argentina's Molinos case
- Verstraeten, A.
- ; p. 171-181
- Australia: Royalties - Task Technology and Seven Network cases
- Vann, R.
- ; p. 183-202
- Poland : The legitimacy of double tax relief for dividends prior to Directive 2014/86/EU: Poland's 2014 Supreme Administrative Court Judgment (II FSK 187/12)
- Litwińczuk, H.
- ; p. 203-210
- Canada: McKesson Canada Corporation vs. the Queen - judges are human
- Arnold, B.J.
- ; p. 213-220
- Finland: KHO 2014/2117 (119) - Does article 9 allow reclassification of hybrid debt as equity in Finland?
- Helminen, M.
- ; p. 221-227
- India: Whether transactions between two resident companies are within the scope of India's Transfer Pricing Regulation: the case of Vodafone (India) Services Pvt Ltd
- Sengupta, D.P.
- ; p. 229-242
- Spain: Article 15 OECD Model Convention, stock options and inpatriate tax regimes: judgment of "Tribunal Superior de Justicia" of Madrid of 12 March 2014
- Martín Jiménez, A.
- ; p. 245-256
- Russia: Withholding tax on agency fees under the Russia-Germany tax treaty (articles 14, 15 and 21)
- Vinnitskiy, D.V.
- ; p. 257-267
- Belgium: Employment income from directors - physical presence in the source state
- Traversa, E.
- Zeyen, G.
- ; p. 269-273
- Belgium: Allocation of employment income from sportspersons
- Traversa, E.
- Zeyen, G.
- ; p. 275-282
- United Kingdom: Michael Macklin vs. HMRC
- Baker, P.
- ; p. 283-284
- United States: The saving clause, green gard holders and article 19
- Brauner, Y.
- ; p. 285-290
- Belgium: Constitutionality of interest credit in Belgium-Australia DTC
- Traversa, E.
- Zeyen, G.
- ; p. 293-299
- Netherlands: Dutch Supreme Court 31 January 2014, BNB 2014/77: worldwide taxation of non-resident taxpayers for purposes of calculating the average tax rate: tax treaty override ?
- Smit, D.
- ; p. 301-311
- Switzerland: The revised provisions on administrative assistance in Swiss double taxation agreements : limitations arising from national law
- Zimmermann, S.
- König, B.
- ; p. 313-322
- Switzerland: Substantiation of a request under the France-Switzerland tax treaty
- Bernasconi, S.
- Beusch, M.
- ; p. 323-332
- South Africa: Retrospectivity of treaty clauses regarding assistance in the collection of taxes and the preservation of assets
- West, C.
- Roeleveld, J.
- ; p. 333-345
- India: Credit for taxes "paid" as opposed to "payable" - the case of Vijay Electricals Ltd
- Sengupta, D.P.
- ; p. 347-351
- India: Is a competent authority determination on the existence of a PE in the source state determinative? - The case of eFunds Inc
- Sengupta, D.P.
- ; p. 353-363
- Extent
- XVI, 363 p.
- Isbn
- 9783709407370
- Isbn Type
- (Linde, eBook, ePub)
Subject
- CFC
- MAP
- PE
- business profits
- capital gains
- case law
- constitutional law
- contract manufacturing
- corporate income tax
- director
- dividend
- double taxation
- dual residence
- employment income
- entity classification
- exchange of information
- green card
- hybrid entity
- partnership
- pension
- remittance basis
- royalties
- saving clause
- sportsmen
- tax treaty
- tiebreaker rule
- transfer pricing
- treaty override
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