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The Resource Tax treaty case law around the globe : 2018

Tax treaty case law around the globe : 2018

Label
Tax treaty case law around the globe : 2018
Title
Tax treaty case law around the globe : 2018
Contributor
Subject
Language
eng
Summary
This book gives a global overview of international tax disputes on double tax conventions. It covers 35 tax treaty cases that were decided around the world in 2017. Part 1: Scope, interpretation, tax treaty abuse, residence. Part 2: Permanent establishment. Part 3: Business profits and capital gains. Part 4: Labour income, pensions, sportsmen, students and other payments. Part 5: Royalties. Part 6: Relief from double taxation, LoB and subject-to-tax requirement. Part 7: Non-discrimination, exchange of information and MAP
Geographic coverage
  • International
  • North America
  • South America
  • Latin America
  • Europe
  • European Union
  • Asia
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
http://library.link/vocab/subjectName
  • tax treaty
  • case law
  • treaty interpretation
  • treaty abuse
  • treaty shopping
  • residence
  • single tax principle
  • PE
  • business income
  • capital gains
  • employment income
  • pension
  • sportsmen
  • student
  • royalties
  • double taxation relief
  • LoB
  • subject to tax
  • non-discrimination
  • exchange of information
  • MAP
Label
Tax treaty case law around the globe : 2018
Instantiates
Publication
Contents
  • Chapter 1: Greece: Scope of application of the treaty in case of income from unknown sources
  • Perrou, K.
  • ; p. 3-8
  • Chapter 2: France: Tax treaty abuse as fraus legis
  • Sadowsky, M.
  • ; p. 9-16
  • Chapter 3: Brazil: Personal scope in Brazilian tax treaties : treaty shopping
  • Schoueri, L.E.
  • Galdino, G.
  • ; p. 17-30
  • Chapter 4: Israel: Residence and the single tax principle
  • Brauner, Y.
  • Dagan, T.
  • ; p. 31-38
  • Chapter 5: Luxembourg: Dual residence and income qualification of a lawyer in Hong Kong
  • Haslehner, W.
  • ; p. 39-49
  • Chapter 6: Belgium: Interpretation of tax treaties - the interaction between domestic law and treaty law
  • Van de Vijver, A.
  • ; p. 51-62
  • Chapter 7: India: Formula One World Championship case - three days may be sufficient to constitute a fixed place PE
  • Sengupta, D.P.
  • ; p. 65-79
  • Chapter 8: Portugal: Can a servicer become an agent permanent establishment?
  • Nogueira, J.F. Pinto
  • ; p. 81-94
  • Chapter 9: Italy: The shipbuilder's subcontractor case
  • Maisto, G.
  • Arginelli, P.
  • ; p. 95-105
  • Chapter 10: Italy: The fragmented road transportation activity case
  • Maisto, G.
  • Arginelli, P.
  • ; p. 107-111
  • Chapter 11: Greece: Attribution of profits to PE and limitations of deductible expenses under domestic law
  • Perrou, K.
  • ; p. 113-119
  • Chapter 12: Australia: Setting interest rates in transfer pricing disputes
  • Cooper, G.
  • ; p. 123-134
  • Chapter 13: Germany: Commercial activities and losses - the negative progression proviso
  • Ismer, R.
  • ; p. 135-139
  • Chapter 14: Denmark: Classification of foreign income - Article 26(2) of the Nordic tax treaty
  • Friis Hansen, S.
  • ; p. 141-144
  • Chapter 15: Turkey: Taxation of CFC earnings before and after the distribution of dividends
  • Öner, C.
  • ; p. 147-161
  • Chapter 16: Austria: The economic employer concept
  • Marchgraber, C.
  • ; p. 163-168
  • Chapter 17: Switzerland: Swiss Federal Supreme Court : distinction between income from employment and other income
  • Beusch, M.
  • Papadopoulos, L.
  • ; p. 169-174
  • Chapter 18: Netherlands: Unilateral changes in exit taxation of annuities and pensions : tax treaty override?
  • Kemmeren, E.C.C.M.
  • ; p. 175-201
  • Chapter 19: Germany: Pensions in respect of services rendered to states
  • Ismer, R.
  • ; p. 203-210
  • Chapter 20: Portugal: Taxation of image and economic rights of football players
  • Nogueira, J.F. Pinto
  • ; p. 211-229
  • Chapter 21: United States: Payments to graduate students
  • Brauner, Y.
  • ; p. 231-252
  • Chapter 22: Spain: Aircraft leasing on a bareboat charter basis - the meaning of industrial equipment in the royalty definition
  • García Antón, R.
  • ; p. 255-264
  • Chapter 23: Poland: Definition of industrial equipment and payments for the lease of computer hardware with respect to royalties
  • Tetlak, K.
  • ; p. 265-278
  • Chapter 24: India: Payment for use of a standard facility does not amount to fees for technical services
  • Sengupta, D.P.
  • ; p. 279-288
  • Chapter 25: Poland: Taxation of royalties for computer software
  • Tetlak, K.
  • ; p. 289-307
  • Chapter 26: Turkey: Payment for the right to use of a software program is royalty
  • Öner, C.
  • ; p. 309-322
  • Chapter 27: United Kingdom: R (OAO Aozora GMAC Investment Limited) v. HMRC
  • Baker, P.
  • ; p. 325-330
  • Chapter 28: Austria: Severance payments and subject-to-tax clauses
  • Marchgraber, C.
  • ; p. 331-337
  • Chapter 29: New Zealand: Lin v. Commissioner of Inland Revenue (High Court and Court of Appeal of New Zealand)
  • Elliffe, C.
  • ; p. 339-361
  • Chapter 30: France: Loss-making companies and the deductibility of taxes paid abroad
  • Sadowsky, M.
  • ; p. 363-369
  • Chapter 31: Argentina: Non-discrimination - Pirelli Neumáticos SAIC case
  • Screpante, M.S.
  • ; p. 373-386
  • Chapter 32: Netherlands: Non-discrimination clause under Dutch/Israeli tax treaty and Dutch group taxation regime
  • Smit, D.S.
  • ; p. 387-400
  • Chapter 33: Switzerland: Exchange of information and 'stolen data'
  • Papadopoulos, L.
  • ; p. 401-412
  • Chapter 34: Spain: Taxpayers' rights, corresponding adjustments and the right to initiate MAPs and arbitration
  • Martín Jiménez, A.J.
  • ; p. 413-428
  • Chapter 35: Canada: Transfer pricing adjustment after a competent authority agreement : Sifto Canada Corp. v. The Queen
  • Duff, D.G.
  • ; p. 429- 429
Extent
xxiv, 447
Isbn
9783707340228
Isbn Type
(Linde, print)
Label
Tax treaty case law around the globe : 2018
Publication
Contents
  • Chapter 1: Greece: Scope of application of the treaty in case of income from unknown sources
  • Perrou, K.
  • ; p. 3-8
  • Chapter 2: France: Tax treaty abuse as fraus legis
  • Sadowsky, M.
  • ; p. 9-16
  • Chapter 3: Brazil: Personal scope in Brazilian tax treaties : treaty shopping
  • Schoueri, L.E.
  • Galdino, G.
  • ; p. 17-30
  • Chapter 4: Israel: Residence and the single tax principle
  • Brauner, Y.
  • Dagan, T.
  • ; p. 31-38
  • Chapter 5: Luxembourg: Dual residence and income qualification of a lawyer in Hong Kong
  • Haslehner, W.
  • ; p. 39-49
  • Chapter 6: Belgium: Interpretation of tax treaties - the interaction between domestic law and treaty law
  • Van de Vijver, A.
  • ; p. 51-62
  • Chapter 7: India: Formula One World Championship case - three days may be sufficient to constitute a fixed place PE
  • Sengupta, D.P.
  • ; p. 65-79
  • Chapter 8: Portugal: Can a servicer become an agent permanent establishment?
  • Nogueira, J.F. Pinto
  • ; p. 81-94
  • Chapter 9: Italy: The shipbuilder's subcontractor case
  • Maisto, G.
  • Arginelli, P.
  • ; p. 95-105
  • Chapter 10: Italy: The fragmented road transportation activity case
  • Maisto, G.
  • Arginelli, P.
  • ; p. 107-111
  • Chapter 11: Greece: Attribution of profits to PE and limitations of deductible expenses under domestic law
  • Perrou, K.
  • ; p. 113-119
  • Chapter 12: Australia: Setting interest rates in transfer pricing disputes
  • Cooper, G.
  • ; p. 123-134
  • Chapter 13: Germany: Commercial activities and losses - the negative progression proviso
  • Ismer, R.
  • ; p. 135-139
  • Chapter 14: Denmark: Classification of foreign income - Article 26(2) of the Nordic tax treaty
  • Friis Hansen, S.
  • ; p. 141-144
  • Chapter 15: Turkey: Taxation of CFC earnings before and after the distribution of dividends
  • Öner, C.
  • ; p. 147-161
  • Chapter 16: Austria: The economic employer concept
  • Marchgraber, C.
  • ; p. 163-168
  • Chapter 17: Switzerland: Swiss Federal Supreme Court : distinction between income from employment and other income
  • Beusch, M.
  • Papadopoulos, L.
  • ; p. 169-174
  • Chapter 18: Netherlands: Unilateral changes in exit taxation of annuities and pensions : tax treaty override?
  • Kemmeren, E.C.C.M.
  • ; p. 175-201
  • Chapter 19: Germany: Pensions in respect of services rendered to states
  • Ismer, R.
  • ; p. 203-210
  • Chapter 20: Portugal: Taxation of image and economic rights of football players
  • Nogueira, J.F. Pinto
  • ; p. 211-229
  • Chapter 21: United States: Payments to graduate students
  • Brauner, Y.
  • ; p. 231-252
  • Chapter 22: Spain: Aircraft leasing on a bareboat charter basis - the meaning of industrial equipment in the royalty definition
  • García Antón, R.
  • ; p. 255-264
  • Chapter 23: Poland: Definition of industrial equipment and payments for the lease of computer hardware with respect to royalties
  • Tetlak, K.
  • ; p. 265-278
  • Chapter 24: India: Payment for use of a standard facility does not amount to fees for technical services
  • Sengupta, D.P.
  • ; p. 279-288
  • Chapter 25: Poland: Taxation of royalties for computer software
  • Tetlak, K.
  • ; p. 289-307
  • Chapter 26: Turkey: Payment for the right to use of a software program is royalty
  • Öner, C.
  • ; p. 309-322
  • Chapter 27: United Kingdom: R (OAO Aozora GMAC Investment Limited) v. HMRC
  • Baker, P.
  • ; p. 325-330
  • Chapter 28: Austria: Severance payments and subject-to-tax clauses
  • Marchgraber, C.
  • ; p. 331-337
  • Chapter 29: New Zealand: Lin v. Commissioner of Inland Revenue (High Court and Court of Appeal of New Zealand)
  • Elliffe, C.
  • ; p. 339-361
  • Chapter 30: France: Loss-making companies and the deductibility of taxes paid abroad
  • Sadowsky, M.
  • ; p. 363-369
  • Chapter 31: Argentina: Non-discrimination - Pirelli Neumáticos SAIC case
  • Screpante, M.S.
  • ; p. 373-386
  • Chapter 32: Netherlands: Non-discrimination clause under Dutch/Israeli tax treaty and Dutch group taxation regime
  • Smit, D.S.
  • ; p. 387-400
  • Chapter 33: Switzerland: Exchange of information and 'stolen data'
  • Papadopoulos, L.
  • ; p. 401-412
  • Chapter 34: Spain: Taxpayers' rights, corresponding adjustments and the right to initiate MAPs and arbitration
  • Martín Jiménez, A.J.
  • ; p. 413-428
  • Chapter 35: Canada: Transfer pricing adjustment after a competent authority agreement : Sifto Canada Corp. v. The Queen
  • Duff, D.G.
  • ; p. 429- 429
Extent
xxiv, 447
Isbn
9783707340228
Isbn Type
(Linde, print)

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