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The Resource Tax treaty case law around the globe : 2014

Tax treaty case law around the globe : 2014

Label
Tax treaty case law around the globe : 2014
Title
Tax treaty case law around the globe : 2014
Creator
Contributor
Subject
Language
eng
Summary
On 23-24 May 2014, the 'Tax Treaty Case Law around the Globe' conference was held at Tilburg University. The conference was jointly organized by the European Tax College of Tilburg University and the Institute for Austrian and International Tax Law of WU. The conference was dedicated to an analysis of the most important cases on international tax treaty law decided in 2013 in different tax jurisdictions worldwide. 39 cases were presented by leading tax experts from 24 countries. Each report in this book is dedicated to a court case or a number of cases on a particular article of the tax treaty at issue (often based on the OECD or UN Models) that was decided in a certain jurisdiction in 2013. The reports are structured and presented in a similar way, i.e. (i) the facts of the case, (ii) the decision and reasoning of the court and (iii) the observations of the authors, including the possible impact of the decision on international tax law development in the respective country and other jurisdictions. This clear and concise structure enables a solid and accessible overview of the 2013 case law on tax treaty application. The book consists of seven parts: part 1: tax treaty interpretation and PE; part 2: business profits and personal independent services; part 3: dividends, beneficial ownership and capital gains; part 4: royalties; part 5: labour income; part 6: other income, avoidance of double taxation and non-discrimination and part 7: exchange of information, legal protection and retroactivity
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
  • Pistone, P
Series statement
  • Series on international tax law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • Vol. 89
  • no. 89
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • treaty interpretation
  • PE
  • business income
  • independent personal services
  • constructive dividend
  • transfer pricing
  • MAP
  • arm's length principle
  • thin capitalization
  • treaty override
  • residence
  • dividend
  • small business corporation
  • beneficial ownership
  • income classification
  • capital gains
  • royalties
  • technical services
  • employer
  • employee stock options
  • sportsmen
  • double taxation relief
  • foreign tax credit
  • non-discrimination
  • exchange of information
  • legal protection
  • retroactive effect
Label
Tax treaty case law around the globe : 2014
Instantiates
Publication
Contents
  • Spain: Are activities in vessels, geographically concentrated areas and director's homes PEs?
  • Martínez Jiménez, A.
  • ; p. 3-16
  • Italy: Italian PE of Slovenian citizen who acted as tourist intermediary for a Slovenian ski club
  • Maisto, G.
  • ; p. 17-22
  • Sweden: Can a computer server constitute a permanent establishment?
  • Berglund, M.
  • ; p. 23-30
  • United Kingdom: Michael Macklin v. Commissioners for Her Majesty's Revenue and Customs
  • Baker, P.
  • ; p. 31-38
  • France: Is there symmetry between state of taxation and state of deduction of expenses?
  • Maitrot de la Motte, A.
  • ; p. 41-54
  • Netherlands: Income from former research and fixed base and an origin-based alternative
  • Kemmeren, E.C.C.M.
  • ; p. 55-78
  • Germany: Hidden profit distributions under the German-Netherlands tax treaty and transfer pricing
  • Rust, A.
  • ; p. 79-84
  • Canada: Judicial review of taxpayer's request for competent authority assistance under Canada-United States tax treaty
  • Duff, D.G.
  • ; p. 85-94
  • Denmark: 'Arm's length' under Article 9(1) of the Denmark-Czech Republic tax treaty
  • Friis Hansen, S.
  • ; p. 95-100
  • Czech Republic: Thin capitalization rules and associated enterprises
  • Nerudová, D.
  • ; p. 101-106
  • Netherlands: Sale of Dutch real estate by non-resident company, roll-over relief and recapture: tax treaty override?
  • Smit, D.S.
  • ; p. 109-120
  • France: When does a French taxpayer who transfers tax residence to Switzerland become a Swiss resident under the treaty?
  • Maitrot de la Motte, A.
  • ; p. 121-128
  • Italy: The meaning of "payment" of dividend under the OECD Model revisited
  • Maisto, G.
  • ; p. 129-134
  • Germany: US S corporation and income allocation under Germany-United States tax treaty
  • Rust, A.
  • ; p. 135-140
  • Mexico: Use of DTCs is subject to more requirements than demonstration of fiscal residence in the contracting state
  • Domínguez Crespo, C.A.
  • ; p. 141-148
  • Kazakhstan: The Oriflame case - beneficial ownership in sub-licence arrangements
  • Balco, T.
  • ; p. 151-160
  • Turkey: Leasing of aircraft - characterization of leasing payments as royalties
  • Yalti, B.
  • ; p. 161-170
  • Spain: Distribution agreements between independent parties, royalties and use of secret comparables to fix the royalty
  • Martínez Jiménez, A.
  • Calderón Carrero, J.M.
  • ; p. 171-190
  • India: The Right Florist case: online advertisement revenues and the legal effect of India's position on the OECD Model
  • Sengupta, D.P.
  • ; p. 191-200
  • India: Verizon Communications: broadband charges paid from India taxable as royalty
  • Sengupta, D.P.
  • ; p. 201-210
  • India: Siemens Ltd - to be taxed as fees for technical services some human intervention is a must
  • Sengupta, D.P.
  • ; p. 211-218
  • Austria: The meaning of the term "employer" under Article 15(2)
  • Dziurdz, K.
  • ; p. 221-238
  • Finland: Taxing rights on employee stock options under tax treaties and the relevance of the OECD Model Commentary
  • Helminen, M.
  • ; p. 239-252
  • Israel: Relationship between the employment article and the sportsmen article
  • Dagan, T.
  • Brauner, Y.
  • ; p. 253-258
  • United States: Allocation of payments received for royalties and personal services under endorsement contracts
  • Brauner, Y.
  • ; p. 259-268
  • Sweden: Is fictitious income covered by tax treaties?
  • Berglund : p. 271-276, M
  • Belgium: Limitation of foreign tax credit does not infringe Article 23 of the former Belgium-US treaty
  • De Broe, L.
  • ; p. 277-286
  • Sweden: The foreign tax credit and disparities
  • Berglund, M.
  • ; p. 287-292
  • Portugal: PE and non-discrimination regarding domestic relief for double economic taxation
  • Pinto Nogueira, J.F.
  • ; p. 293-304
  • Russia: Thin capitalization rules between sister companies under Luxembourg-Russia DTC
  • Vinnitskiy, D.V.
  • ; p. 305-312
  • Switzerland: Group request under the Switzerland-United States tax treaty
  • Bernasconi, S.
  • Beusch, M.
  • ; p. 315-322
  • Luxembourg: The standard of 'foreseeable relevance'
  • Haslehner, W.C.
  • ; p. 323-332
  • Liechtenstein: Fishing expedition
  • Wenz, M.
  • Knörzer, P.
  • ; p. 333-338
  • Luxembourg: Disclosure of information requests in court
  • Haslehner, W.C.
  • ; p. 339-348
  • Liechtenstein: Legal protection in requested state
  • Wenz, M.
  • Knörzer, P.
  • ; p. 349-354
  • Portugal: Right to be notified in requested state
  • Pinto Nogueira, J.F.
  • ; p. 355-364
  • Australia: Use of information collected from Cayman Islands
  • Cooper, G.S.
  • ; p. 365-374
  • Canada: Limitation period for secondary transfer pricing adjustments
  • Duff, D.G.
  • ; p. 375-382
  • Switzerland: Revised wording of Article 26 on mutual administrative assistance in tax matters
  • Zimmermann, S.
  • Ballenegger, C.
  • ; p. 383-394
Extent
xx, 402 p.
Isbn
9789087222987
Isbn Type
(IBFD print)
Label
Tax treaty case law around the globe : 2014
Publication
Contents
  • Spain: Are activities in vessels, geographically concentrated areas and director's homes PEs?
  • Martínez Jiménez, A.
  • ; p. 3-16
  • Italy: Italian PE of Slovenian citizen who acted as tourist intermediary for a Slovenian ski club
  • Maisto, G.
  • ; p. 17-22
  • Sweden: Can a computer server constitute a permanent establishment?
  • Berglund, M.
  • ; p. 23-30
  • United Kingdom: Michael Macklin v. Commissioners for Her Majesty's Revenue and Customs
  • Baker, P.
  • ; p. 31-38
  • France: Is there symmetry between state of taxation and state of deduction of expenses?
  • Maitrot de la Motte, A.
  • ; p. 41-54
  • Netherlands: Income from former research and fixed base and an origin-based alternative
  • Kemmeren, E.C.C.M.
  • ; p. 55-78
  • Germany: Hidden profit distributions under the German-Netherlands tax treaty and transfer pricing
  • Rust, A.
  • ; p. 79-84
  • Canada: Judicial review of taxpayer's request for competent authority assistance under Canada-United States tax treaty
  • Duff, D.G.
  • ; p. 85-94
  • Denmark: 'Arm's length' under Article 9(1) of the Denmark-Czech Republic tax treaty
  • Friis Hansen, S.
  • ; p. 95-100
  • Czech Republic: Thin capitalization rules and associated enterprises
  • Nerudová, D.
  • ; p. 101-106
  • Netherlands: Sale of Dutch real estate by non-resident company, roll-over relief and recapture: tax treaty override?
  • Smit, D.S.
  • ; p. 109-120
  • France: When does a French taxpayer who transfers tax residence to Switzerland become a Swiss resident under the treaty?
  • Maitrot de la Motte, A.
  • ; p. 121-128
  • Italy: The meaning of "payment" of dividend under the OECD Model revisited
  • Maisto, G.
  • ; p. 129-134
  • Germany: US S corporation and income allocation under Germany-United States tax treaty
  • Rust, A.
  • ; p. 135-140
  • Mexico: Use of DTCs is subject to more requirements than demonstration of fiscal residence in the contracting state
  • Domínguez Crespo, C.A.
  • ; p. 141-148
  • Kazakhstan: The Oriflame case - beneficial ownership in sub-licence arrangements
  • Balco, T.
  • ; p. 151-160
  • Turkey: Leasing of aircraft - characterization of leasing payments as royalties
  • Yalti, B.
  • ; p. 161-170
  • Spain: Distribution agreements between independent parties, royalties and use of secret comparables to fix the royalty
  • Martínez Jiménez, A.
  • Calderón Carrero, J.M.
  • ; p. 171-190
  • India: The Right Florist case: online advertisement revenues and the legal effect of India's position on the OECD Model
  • Sengupta, D.P.
  • ; p. 191-200
  • India: Verizon Communications: broadband charges paid from India taxable as royalty
  • Sengupta, D.P.
  • ; p. 201-210
  • India: Siemens Ltd - to be taxed as fees for technical services some human intervention is a must
  • Sengupta, D.P.
  • ; p. 211-218
  • Austria: The meaning of the term "employer" under Article 15(2)
  • Dziurdz, K.
  • ; p. 221-238
  • Finland: Taxing rights on employee stock options under tax treaties and the relevance of the OECD Model Commentary
  • Helminen, M.
  • ; p. 239-252
  • Israel: Relationship between the employment article and the sportsmen article
  • Dagan, T.
  • Brauner, Y.
  • ; p. 253-258
  • United States: Allocation of payments received for royalties and personal services under endorsement contracts
  • Brauner, Y.
  • ; p. 259-268
  • Sweden: Is fictitious income covered by tax treaties?
  • Berglund : p. 271-276, M
  • Belgium: Limitation of foreign tax credit does not infringe Article 23 of the former Belgium-US treaty
  • De Broe, L.
  • ; p. 277-286
  • Sweden: The foreign tax credit and disparities
  • Berglund, M.
  • ; p. 287-292
  • Portugal: PE and non-discrimination regarding domestic relief for double economic taxation
  • Pinto Nogueira, J.F.
  • ; p. 293-304
  • Russia: Thin capitalization rules between sister companies under Luxembourg-Russia DTC
  • Vinnitskiy, D.V.
  • ; p. 305-312
  • Switzerland: Group request under the Switzerland-United States tax treaty
  • Bernasconi, S.
  • Beusch, M.
  • ; p. 315-322
  • Luxembourg: The standard of 'foreseeable relevance'
  • Haslehner, W.C.
  • ; p. 323-332
  • Liechtenstein: Fishing expedition
  • Wenz, M.
  • Knörzer, P.
  • ; p. 333-338
  • Luxembourg: Disclosure of information requests in court
  • Haslehner, W.C.
  • ; p. 339-348
  • Liechtenstein: Legal protection in requested state
  • Wenz, M.
  • Knörzer, P.
  • ; p. 349-354
  • Portugal: Right to be notified in requested state
  • Pinto Nogueira, J.F.
  • ; p. 355-364
  • Australia: Use of information collected from Cayman Islands
  • Cooper, G.S.
  • ; p. 365-374
  • Canada: Limitation period for secondary transfer pricing adjustments
  • Duff, D.G.
  • ; p. 375-382
  • Switzerland: Revised wording of Article 26 on mutual administrative assistance in tax matters
  • Zimmermann, S.
  • Ballenegger, C.
  • ; p. 383-394
Extent
xx, 402 p.
Isbn
9789087222987
Isbn Type
(IBFD print)

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