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The Resource Tax treaty case law around the globe : 2011

Tax treaty case law around the globe : 2011

Label
Tax treaty case law around the globe : 2011
Title
Tax treaty case law around the globe : 2011
Creator
Contributor
Subject
Language
eng
Summary
The book gives and overview of international tax disputes on double tax conventions. It covers the most important tax treaty cases which were decided in 2010 around the world. It provides well structured and detailed information on the application and the interpretation of tax treaties. It includes case summaries giving the facts of the case, the reasoning by the court as well as observations by the author. The systematic structure of each report allows different tax treaty case law to be studied and compared. The book is divided into the following sections: personal and substantive scope (Art 1,2 and 4 OECD Model); permanent establishment (Art 5 OECD Model); business profits (Art 7 OECD Model); transfer pricing (Art 9 OECD Model); dividend, interest, royalties, capital gains (Art 10, 11, 12 and 13 OECD Model); employment income (Art 15, 18 and 19 OECD Model), directors' fees, artistes and sportsmen, students and other income (Art 16, 17, 20, 21 OECD Model); methods to avoid double taxation (Art 23 OECD Model); non-discrimination, mutual agreement and mutual assistance (Art 24, 25, 26 and 27 OECD Model)
http://bibfra.me/vocab/lite/collectionName
  • Tax treaty case law around the globe
  • 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
  • EUCOTAX series on European taxation
Series volume
  • 70
  • no. 70
  • vol.34
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • case law
  • treaty interpretation
  • residence
  • hybrid entity
  • substance requirements
  • certificate of residence
  • local tax
  • entity classification
  • PE
  • partnership
  • business income
  • income classification
  • transfer pricing
  • intra-group financing
  • cost contribution arrangement
  • employment income
  • avoidance of double taxation
  • non-discrimination
  • exchange of information
  • mutual assistance
Label
Tax treaty case law around the globe : 2011
Instantiates
Publication
Contents
  • Canada : tax treaty interpretation and the residence of a hybrid entity
  • Duff, D.G.
  • ; p. 15-29
  • Romania : form and substance requirements to be met by a tax residence certificate
  • Opre, A.
  • Schuster, R.
  • ; p. 31-42
  • Hungary : does the Hungarian local trade tax fall within the substantive scope of a DTC?
  • Deák, D.
  • ; p. 43-57
  • Netherlands : how to prove residence of the other contracting state for tax treaty purposes?
  • Kemmeren, E.C.C.M.
  • ; p. 59-70
  • Portugal : deemed residence - the case of households in the light of article 4(1) OECD MC
  • Lopes Courinha, G.
  • ; p. 71-81
  • Germany : Florida LLC
  • Lüdicke, J.
  • ; p. 83-93
  • France : Conseil d'Etat, Zimmer Ltd - French Commissionaire and PE under the France UK DTC
  • Gelin, S.
  • ; p. 97-105
  • A note on the Zimmer Case and the concept of permanent establishment
  • Fleming (Jr.), J.C.
  • ; p. 107-112
  • Italy : construction and dependent agency PE
  • Pistone, P.
  • ; p. 113-120
  • South Africa : cross border partnerships
  • Roeleveld, J.
  • ; p. 121-128
  • Turkey : the permanent establishment issue in case of movable place of business
  • Yalti, B.
  • ; p. 129-142
  • Brazil : the qualification of income derived from technical services
  • Schoueri, L.E.
  • ; p. 145-157
  • China: a new (furtive) approach to taxing international transportation income
  • Cui, Wei
  • ; p. 159-169
  • Germany : characterization of interest payments derived through a deemed US trading partnership
  • Lampert, S.
  • ; p. 171-176
  • Greece : the calculation of the profits that are attributable to a PE
  • Perrou, K.
  • ; p. 177-183
  • Turkey : business profits v. professional income
  • Yalti, B.
  • ; p. 185-194
  • Australia : resolving the application of competing treaty and domestic law transfer pricing rules
  • Krever, R.
  • Zhang, J.
  • ; p. 197-213
  • Finland : determining the arm's length interest rate of an intra-group loan
  • Helminen, M.
  • ; p. 215-222
  • Russia : can intra-group service arrangements and cost-contribution agreements work in Russia?
  • Variychuk, E.
  • ; p. 223-232
  • USA: Xilinx Inc. et al. v. Commissioner
  • Brauner, Y.
  • ; p. 233-243
  • Czech Republic : Afs 106/2009-112
  • Nerudová, D.
  • ; p. 247-254
  • Estonia: ImmoEast Beteiligungs GmbH
  • Pahapill, H.
  • ; p. 255-264
  • India : Vodafone
  • Sengupta, D.P.
  • ; p. 265-277
  • Poland : payments for copyrights of computer software as royalties
  • Litwinczuk, H.
  • ; p. 279-295
  • Sweden : trailing taxes and CFC rules vs tax treaties
  • Wiman, B.
  • ; p. 297-304
  • Spain : beneficial ownership and the judical interpretation of the Spanish anti-abuse clause of the Parent-Subsidiary Directive
  • Martín Jiménez, A.
  • ; p. 305-320
  • Denmark : the definition of a 'hired worker' in article 14 Denmark Netherlands DTC
  • Friis Hansen, S.
  • ; p. 323-329
  • The Netherlands : is a football player's transfer fee income derived as a sportsman?
  • Kemmeren, E.C.C.M.
  • ; p. 331-346
  • India : Wizcraft International
  • Sengupta, D.P.
  • ; p. 347-353
  • Spain : taxation of artistes and sportsmen - U2's Tour in 1997
  • Martín Jiménez, A.
  • ; p. 355-379
  • Austria : exemption method and progression
  • Lang, M.
  • ; p. 383-390
  • Belgium : foreign tax credit rules in the case of differing income characterization
  • Peeters, B.
  • ; p. 391-411
  • Germany : the compensation of losses incurred in a PE within the EU
  • Lampert, S.
  • ; p. 413-424
  • Romania : credit relief for withholding tax on payments of interest carried by promissory notes
  • Schuster, R.
  • Opre, A.
  • ; p. 425-432
  • USA: Savary v. Commissioner of Internal Revenue - the source of double taxation
  • Brown, P.A.
  • Young, J.T.
  • ; p. 433-445
  • USA: the Procter & Gamble Company and Subsidiaries v. United States
  • Brauner, Y.
  • ; p. 447-452
  • Great Britain : FCE Bank PLC v Her Majesty's Revenue And Customs
  • Baker, P.
  • ; p. 455-461
  • Italy : domestic anti-avoidance ad hoc rules and the deduction non-discrimination provision in tax treaties
  • Pistone, P.
  • ; p. 463-469
  • New Zealand: information sharing and information gathering and the New Zealand Australia DTC
  • Griffiths, S.
  • ; p. 471-484
  • Switzerland : the case of UBS - mutual administrative assistance in tax matters
  • Beusch, M.
  • Misic, A.
  • ; p. 485-498
  • Kazakhstan : ATF case
  • Balco, T.
  • ; p. 499-504
Extent
520 p.
Isbn
9783707319354
Isbn Type
(Linde)
Label
Tax treaty case law around the globe : 2011
Publication
Contents
  • Canada : tax treaty interpretation and the residence of a hybrid entity
  • Duff, D.G.
  • ; p. 15-29
  • Romania : form and substance requirements to be met by a tax residence certificate
  • Opre, A.
  • Schuster, R.
  • ; p. 31-42
  • Hungary : does the Hungarian local trade tax fall within the substantive scope of a DTC?
  • Deák, D.
  • ; p. 43-57
  • Netherlands : how to prove residence of the other contracting state for tax treaty purposes?
  • Kemmeren, E.C.C.M.
  • ; p. 59-70
  • Portugal : deemed residence - the case of households in the light of article 4(1) OECD MC
  • Lopes Courinha, G.
  • ; p. 71-81
  • Germany : Florida LLC
  • Lüdicke, J.
  • ; p. 83-93
  • France : Conseil d'Etat, Zimmer Ltd - French Commissionaire and PE under the France UK DTC
  • Gelin, S.
  • ; p. 97-105
  • A note on the Zimmer Case and the concept of permanent establishment
  • Fleming (Jr.), J.C.
  • ; p. 107-112
  • Italy : construction and dependent agency PE
  • Pistone, P.
  • ; p. 113-120
  • South Africa : cross border partnerships
  • Roeleveld, J.
  • ; p. 121-128
  • Turkey : the permanent establishment issue in case of movable place of business
  • Yalti, B.
  • ; p. 129-142
  • Brazil : the qualification of income derived from technical services
  • Schoueri, L.E.
  • ; p. 145-157
  • China: a new (furtive) approach to taxing international transportation income
  • Cui, Wei
  • ; p. 159-169
  • Germany : characterization of interest payments derived through a deemed US trading partnership
  • Lampert, S.
  • ; p. 171-176
  • Greece : the calculation of the profits that are attributable to a PE
  • Perrou, K.
  • ; p. 177-183
  • Turkey : business profits v. professional income
  • Yalti, B.
  • ; p. 185-194
  • Australia : resolving the application of competing treaty and domestic law transfer pricing rules
  • Krever, R.
  • Zhang, J.
  • ; p. 197-213
  • Finland : determining the arm's length interest rate of an intra-group loan
  • Helminen, M.
  • ; p. 215-222
  • Russia : can intra-group service arrangements and cost-contribution agreements work in Russia?
  • Variychuk, E.
  • ; p. 223-232
  • USA: Xilinx Inc. et al. v. Commissioner
  • Brauner, Y.
  • ; p. 233-243
  • Czech Republic : Afs 106/2009-112
  • Nerudová, D.
  • ; p. 247-254
  • Estonia: ImmoEast Beteiligungs GmbH
  • Pahapill, H.
  • ; p. 255-264
  • India : Vodafone
  • Sengupta, D.P.
  • ; p. 265-277
  • Poland : payments for copyrights of computer software as royalties
  • Litwinczuk, H.
  • ; p. 279-295
  • Sweden : trailing taxes and CFC rules vs tax treaties
  • Wiman, B.
  • ; p. 297-304
  • Spain : beneficial ownership and the judical interpretation of the Spanish anti-abuse clause of the Parent-Subsidiary Directive
  • Martín Jiménez, A.
  • ; p. 305-320
  • Denmark : the definition of a 'hired worker' in article 14 Denmark Netherlands DTC
  • Friis Hansen, S.
  • ; p. 323-329
  • The Netherlands : is a football player's transfer fee income derived as a sportsman?
  • Kemmeren, E.C.C.M.
  • ; p. 331-346
  • India : Wizcraft International
  • Sengupta, D.P.
  • ; p. 347-353
  • Spain : taxation of artistes and sportsmen - U2's Tour in 1997
  • Martín Jiménez, A.
  • ; p. 355-379
  • Austria : exemption method and progression
  • Lang, M.
  • ; p. 383-390
  • Belgium : foreign tax credit rules in the case of differing income characterization
  • Peeters, B.
  • ; p. 391-411
  • Germany : the compensation of losses incurred in a PE within the EU
  • Lampert, S.
  • ; p. 413-424
  • Romania : credit relief for withholding tax on payments of interest carried by promissory notes
  • Schuster, R.
  • Opre, A.
  • ; p. 425-432
  • USA: Savary v. Commissioner of Internal Revenue - the source of double taxation
  • Brown, P.A.
  • Young, J.T.
  • ; p. 433-445
  • USA: the Procter & Gamble Company and Subsidiaries v. United States
  • Brauner, Y.
  • ; p. 447-452
  • Great Britain : FCE Bank PLC v Her Majesty's Revenue And Customs
  • Baker, P.
  • ; p. 455-461
  • Italy : domestic anti-avoidance ad hoc rules and the deduction non-discrimination provision in tax treaties
  • Pistone, P.
  • ; p. 463-469
  • New Zealand: information sharing and information gathering and the New Zealand Australia DTC
  • Griffiths, S.
  • ; p. 471-484
  • Switzerland : the case of UBS - mutual administrative assistance in tax matters
  • Beusch, M.
  • Misic, A.
  • ; p. 485-498
  • Kazakhstan : ATF case
  • Balco, T.
  • ; p. 499-504
Extent
520 p.
Isbn
9783707319354
Isbn Type
(Linde)

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