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The Resource Tax treaty case law around the globe : 2019

Tax treaty case law around the globe : 2019

Label
Tax treaty case law around the globe : 2019
Title
Tax treaty case law around the globe : 2019
Creator
Contributor
Subject
Language
eng
Summary
This publication gives a global overview of international tax disputes on double tax conventions. It covers the 41 most important tax treaty cases which were decided around the world in 2018. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases
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 Steuerecht
Series volume
  • Vol. 121
  • Band 121
http://library.link/vocab/subjectName
  • tax treaty
  • case law
  • limited partnership
  • treaty benefits
  • state tax
  • withholding tax
  • arm's length principle
  • transfer pricing
  • intra-group financing
  • PE
  • technical services
  • beneficial ownership
  • capital gains
  • shares
  • social security
  • pension
  • sportsmen
  • brand
  • artiste company
  • reorganization
  • tax relief
  • double taxation
  • exchange of information
  • non-discrimination
  • advertising tax
Label
Tax treaty case law around the globe : 2019
Instantiates
Publication
Contents
  • Limited partnerships and treaty benefits - resource capital fund IV : Pagone J and Full Federal Court
  • Vann, R.J.
  • Taylor, C.J.
  • ; p. 3-19
  • Classification of various extraordinary levies as "substantially similar taxes" under DTCs
  • Perrou, K.
  • ; p. 21-28
  • Brazil: Taxes covered : substantially similar taxes
  • Schoueri, L.E.
  • Galdino, G.
  • ; p. 29-40
  • Poland: Deduction of state taxes paid in the United States
  • Tetłak, K.
  • ; p. 41-57
  • Netherlands: Place where a company is managed and controlled in order to determine the tax treaty residence
  • Kemmeren, E.C.C.M.
  • ; p. 59-87
  • India: Automated equipment can create a PE and there is no need for human intervention : MasterCard Asia Pacific Pte Ltd
  • Sengupta, D.P.
  • ; p. 91-104
  • India: Commission paid for brokerage services is not Fees for Technical services (FTS) - Evolv Clothing case
  • Sengupta, D.P.
  • ; p. 105-110
  • Switzerland: Requirements for foreign permanent establishment recognition
  • Fadda, A.
  • Beusch, M.
  • ; p. 111-122
  • Luxembourg: Conflict of qualification and partnership income : autonomous and common interpretation
  • Haslehner, W.C.
  • ; p. 123-132
  • Netherlands: Constructive dividend as a result of interest-free loan in Ireland: extra-territorial application of the Dutch arm's length principle?
  • Peters, C.A.T.
  • ; p. 133-146
  • France: The deductibility of wild withholding taxes
  • Milsztajn, D.
  • ; p. 147-153
  • Services permanent establishment under the Canada-United States tax treaty : Wolf v. The Queen, 2018 TCC 84
  • Duff, D.G.
  • ; p. 155-161
  • OECD Transfer Pricing Guidelines are not law in Malawi
  • Roeleveld, J.
  • Johnson, T. (Tracy)
  • ; p. 165-170
  • Hungary: The application of the arm's length principle regarding the transfer pricing of intra-group loan agreements
  • Szudoczky, R.
  • Károlyi, B.
  • ; p. 171-183
  • Source rules in tax treaties and domestic law : Satyam Case
  • Taylor, C.J.
  • Vann, R.J.
  • ; p. 187-197
  • Supreme Court of 11 October 2018, case no. 25219
  • Tenore, M.
  • ; p. 199-204
  • India: Front end fee does not amount to interest - the case of Société de Promotion et de Participation pour la Coopération Economique
  • Sengupta, D.P.
  • ; p. 205-213
  • Bulgaria: Interest, beneficial ownership, and anti-abuse
  • Lazarov, I.
  • ; p. 215 -225
  • Poland: Beneficial owner requirement in different language versions of the Poland-Sweden Tax Treaty
  • Tetłak, K.
  • ; p. 227-244
  • Test for meeting the beneficial owner requirement under Art. 10 of DTCs
  • Vinnitskiy, D.V.
  • ; p. 245-258
  • Capital gains on the sale of shares : Alta Energy Luxembourg S.A.R.L. v. The Queen
  • Duff, D.G.
  • ; p. 259-267
  • A ship "operated in international traffic"? - article 15(3) of the Nordic Tax Treaty
  • Friis Hansen, S.
  • ; p. 271-275
  • South Africa: Where is employment exercised when the employee renders services in a third state
  • Johnson, T. (Tracy)
  • Roeleveld, J.
  • ; p. 277-283
  • Belgium: Tax treatment of the pension of a retired school teacher and the social security benefits for work incapacity under the Belgium-Netherlands DTC
  • Traversa, E. (Edoardo)
  • Zeyen, G.
  • ; p. 285-292
  • Is a soccer referee a sportsperson? Do all the activities of a company organizing concerts fall within the ambit of article 17?
  • Rust , A.
  • ; p. 295-304
  • Supreme Court of 7 September 2018, case no. 21865
  • Tenore, M.
  • ; p. 305-310
  • Portugal: Is a corporation owning the image rights or economic rights of professional soccer players a "star company"?
  • Tracana, D.
  • ; p. 311-324
  • Belgium: Tax treatment of a lump sum payment for the exploitation of the image rights of a professional football player under the Belgium-Croatia DTC
  • Traversa, E. (Edoardo)
  • Zeyen, G.
  • ; p. 325-334
  • Spain: Double international taxation as a result of an inbound dividend payment
  • Pedrosa López, J.C.
  • ; p. 337-348
  • Discretionary treaty benefits
  • Brauner, Y.
  • ; p. 349-358
  • China: A tax relief for corporate reorganizations was denied to an Italian company (article 24 of the OECD Model)
  • Na, L.
  • ; p. 361-370
  • The scope of exchange of information in tax treaties
  • Matsubara, Y.
  • ; p. 371-378
  • Switzerland: The narrowing window for challenging the exchange of information
  • Papadopoulos,L.
  • ; p. 379-388
  • Hungary: Registration requirement for advertisement tax purposes through the prism of tax treaty non-discrimination provision
  • Szudoczky, R.
  • Balázs Károlyi, B.
  • ; p. 389-408
Extent
xvii, 408 p.
Isbn
9789087226312
Isbn Type
(IBFD, eBook, PDF)
Label
Tax treaty case law around the globe : 2019
Publication
Contents
  • Limited partnerships and treaty benefits - resource capital fund IV : Pagone J and Full Federal Court
  • Vann, R.J.
  • Taylor, C.J.
  • ; p. 3-19
  • Classification of various extraordinary levies as "substantially similar taxes" under DTCs
  • Perrou, K.
  • ; p. 21-28
  • Brazil: Taxes covered : substantially similar taxes
  • Schoueri, L.E.
  • Galdino, G.
  • ; p. 29-40
  • Poland: Deduction of state taxes paid in the United States
  • Tetłak, K.
  • ; p. 41-57
  • Netherlands: Place where a company is managed and controlled in order to determine the tax treaty residence
  • Kemmeren, E.C.C.M.
  • ; p. 59-87
  • India: Automated equipment can create a PE and there is no need for human intervention : MasterCard Asia Pacific Pte Ltd
  • Sengupta, D.P.
  • ; p. 91-104
  • India: Commission paid for brokerage services is not Fees for Technical services (FTS) - Evolv Clothing case
  • Sengupta, D.P.
  • ; p. 105-110
  • Switzerland: Requirements for foreign permanent establishment recognition
  • Fadda, A.
  • Beusch, M.
  • ; p. 111-122
  • Luxembourg: Conflict of qualification and partnership income : autonomous and common interpretation
  • Haslehner, W.C.
  • ; p. 123-132
  • Netherlands: Constructive dividend as a result of interest-free loan in Ireland: extra-territorial application of the Dutch arm's length principle?
  • Peters, C.A.T.
  • ; p. 133-146
  • France: The deductibility of wild withholding taxes
  • Milsztajn, D.
  • ; p. 147-153
  • Services permanent establishment under the Canada-United States tax treaty : Wolf v. The Queen, 2018 TCC 84
  • Duff, D.G.
  • ; p. 155-161
  • OECD Transfer Pricing Guidelines are not law in Malawi
  • Roeleveld, J.
  • Johnson, T. (Tracy)
  • ; p. 165-170
  • Hungary: The application of the arm's length principle regarding the transfer pricing of intra-group loan agreements
  • Szudoczky, R.
  • Károlyi, B.
  • ; p. 171-183
  • Source rules in tax treaties and domestic law : Satyam Case
  • Taylor, C.J.
  • Vann, R.J.
  • ; p. 187-197
  • Supreme Court of 11 October 2018, case no. 25219
  • Tenore, M.
  • ; p. 199-204
  • India: Front end fee does not amount to interest - the case of Société de Promotion et de Participation pour la Coopération Economique
  • Sengupta, D.P.
  • ; p. 205-213
  • Bulgaria: Interest, beneficial ownership, and anti-abuse
  • Lazarov, I.
  • ; p. 215 -225
  • Poland: Beneficial owner requirement in different language versions of the Poland-Sweden Tax Treaty
  • Tetłak, K.
  • ; p. 227-244
  • Test for meeting the beneficial owner requirement under Art. 10 of DTCs
  • Vinnitskiy, D.V.
  • ; p. 245-258
  • Capital gains on the sale of shares : Alta Energy Luxembourg S.A.R.L. v. The Queen
  • Duff, D.G.
  • ; p. 259-267
  • A ship "operated in international traffic"? - article 15(3) of the Nordic Tax Treaty
  • Friis Hansen, S.
  • ; p. 271-275
  • South Africa: Where is employment exercised when the employee renders services in a third state
  • Johnson, T. (Tracy)
  • Roeleveld, J.
  • ; p. 277-283
  • Belgium: Tax treatment of the pension of a retired school teacher and the social security benefits for work incapacity under the Belgium-Netherlands DTC
  • Traversa, E. (Edoardo)
  • Zeyen, G.
  • ; p. 285-292
  • Is a soccer referee a sportsperson? Do all the activities of a company organizing concerts fall within the ambit of article 17?
  • Rust , A.
  • ; p. 295-304
  • Supreme Court of 7 September 2018, case no. 21865
  • Tenore, M.
  • ; p. 305-310
  • Portugal: Is a corporation owning the image rights or economic rights of professional soccer players a "star company"?
  • Tracana, D.
  • ; p. 311-324
  • Belgium: Tax treatment of a lump sum payment for the exploitation of the image rights of a professional football player under the Belgium-Croatia DTC
  • Traversa, E. (Edoardo)
  • Zeyen, G.
  • ; p. 325-334
  • Spain: Double international taxation as a result of an inbound dividend payment
  • Pedrosa López, J.C.
  • ; p. 337-348
  • Discretionary treaty benefits
  • Brauner, Y.
  • ; p. 349-358
  • China: A tax relief for corporate reorganizations was denied to an Italian company (article 24 of the OECD Model)
  • Na, L.
  • ; p. 361-370
  • The scope of exchange of information in tax treaties
  • Matsubara, Y.
  • ; p. 371-378
  • Switzerland: The narrowing window for challenging the exchange of information
  • Papadopoulos,L.
  • ; p. 379-388
  • Hungary: Registration requirement for advertisement tax purposes through the prism of tax treaty non-discrimination provision
  • Szudoczky, R.
  • Balázs Károlyi, B.
  • ; p. 389-408
Extent
xvii, 408 p.
Isbn
9789087226312
Isbn Type
(IBFD, eBook, PDF)

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