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The Resource Tax treaty case law around the globe : 2012

Tax treaty case law around the globe : 2012

Label
Tax treaty case law around the globe : 2012
Title
Tax treaty case law around the globe : 2012
Creator
Contributor
Subject
Language
eng
Summary
Tax Treaty Case Law around the Globe 2012 comprises the proceedings of a conference held in Tilburg, the Netherlands on 14-16 June 2012. This book provides a unique and comprehensive global overview of international tax disputes on double tax conventions, thereby filling a gap in the area of tax treaty case law. It covers the thirty-five most important tax treaty cases which were decided during the course of 2011 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
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
Series statement
  • Series on international tax law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • Vol. 78
  • no. 78
http://library.link/vocab/subjectName
  • tax treaty
  • case law
  • treaty override
  • treaty interpretation
  • employment income
  • legal seat
  • exit tax
  • residence
  • PE
  • agency PE
  • partnership
  • business income
  • transfer pricing
  • capital gains tax
  • tax avoidance
  • dividend
  • interest
  • beneficial ownership
  • royalties
  • sportsmen
  • pension
  • foreign tax credit
  • foreign currency gains and losses
  • exchange of information
  • taxpayer rights
  • thin capitalization
  • interest deduction
  • avoidance of double taxation
  • mutual assistance
  • non-discrimination
  • losses
  • group treatment
Label
Tax treaty case law around the globe : 2012
Instantiates
Publication
Contents
  • Australia: Attribution of income
  • Cooper, G.
  • ; p. 3-10
  • Belgium: Interpretation of the government services article, delineation with the employment income article
  • De Broe, L.
  • ; p. 11-20
  • Belgium: Employment agreement for purposes of article 15 of the OECD Model
  • De Broe, L.
  • ; p. 21-29
  • South Africa: Transfer of seat and exit taxation : treaty override?
  • West, C.
  • Roeleveld, J.
  • ; p. 31-43
  • Switzerland: Tax treaty residence and tax liability
  • de Vries Reilingh, D.
  • ; p. 45-51
  • Czech Republic: Service permanent establishment
  • Nerudová, D.
  • ; p. 55-62
  • Greece: Construction permanent establishment
  • Perrou, K.
  • ; p. 63-68
  • Norway: Agency permanent establishment
  • Zimmer, F.
  • ; p. 69-75
  • France: Taxation of partnerships: France versus the OECD
  • Sadowsky, M.
  • ; p. 79-92
  • Germany: Interpretation of the term "business income" under an income tax treaty
  • Rust, A.
  • ; p. 93-101
  • Kazakhstan: Allocation of head office expenses to permanent establishments
  • Balco, T.
  • ; p. 103-113
  • Australia: Transfer pricing
  • Cooper, G.
  • ; p. 115-124
  • Canada: Capital gains
  • Sasseville, J.
  • ; p. 125-135
  • India: Capital gains and tax avoidance
  • Kaka, P.F.
  • ; p. 137-145
  • Turkey: The concept of dividends
  • Üzeltürk, H.
  • ; p. 149-158
  • Czech Republic: Beneficial ownership
  • Nerudová, D.
  • ; p. 159-165
  • Denmark: Beneficial owner - article 10(2) of the Denmark-Luxembourg income tax treaty of 1980
  • Friis Hansen, S.
  • ; p. 167-172
  • Switzerland: Notion of beneficial ownership
  • Suter, C.
  • ; p. 173-181
  • Portugal: The meaning of royalties and payments for software
  • Pinto Nogueira, J.F.
  • ; p. 185-211
  • Australia: The meaning of royalty and software license agreement
  • Cooper, G.
  • ; p. 213-223
  • United States: Professional golfer - the classification of endorsement fees
  • Brauner, Y.
  • ; p. 225-230
  • Netherlands: Exit taxation and pensions : tax treaty override?
  • Kemmeren, E.C.C.M.
  • ; p. 231-251
  • Finland: The effect of losses on the foreign tax credit
  • Helminen, M.
  • ; p. 255-264
  • France: Lump sum tax credit - an exemption of income or a tax credit technique?
  • Sadowsky, M.
  • ; p. 265-273
  • Netherlands: Interest income and the impact of an exchange loss on the calculation of the tax credit
  • Smit, D.S.
  • ; p. 275-288
  • South Africa: Exchange of information under an income tax treaty
  • Roeleveld, J.
  • West, C.
  • ; p. 289-293
  • United States: Exchange of information and taxpayer protection
  • Brauner, Y.
  • ; p. 295-299
  • Russia: Thin capitalization rules and non-discrimination clause
  • Vinnitskiy, D.V.
  • ; p. 303-317
  • Spain: Thin capitalization rules in light of Spanish double tax conventions
  • Almudí Cid, J.M.
  • ; p. 319-327
  • Sweden: Non-deductibility of interest payments
  • Wiman, B.
  • ; p. 329-337
  • Canada: Transfer of losses
  • Sasseville, J.
  • ; p. 339-349
  • United Kingdom: Group relief
  • Baker, P.
  • ; p. 351-356
  • Germany: Cross-border group consolidation
  • Rust, A.
  • ; p. 357-363
Extent
XVIII, 370 p.
Isbn
9789087221928
Isbn Type
(IBFD eBook)
Label
Tax treaty case law around the globe : 2012
Publication
Contents
  • Australia: Attribution of income
  • Cooper, G.
  • ; p. 3-10
  • Belgium: Interpretation of the government services article, delineation with the employment income article
  • De Broe, L.
  • ; p. 11-20
  • Belgium: Employment agreement for purposes of article 15 of the OECD Model
  • De Broe, L.
  • ; p. 21-29
  • South Africa: Transfer of seat and exit taxation : treaty override?
  • West, C.
  • Roeleveld, J.
  • ; p. 31-43
  • Switzerland: Tax treaty residence and tax liability
  • de Vries Reilingh, D.
  • ; p. 45-51
  • Czech Republic: Service permanent establishment
  • Nerudová, D.
  • ; p. 55-62
  • Greece: Construction permanent establishment
  • Perrou, K.
  • ; p. 63-68
  • Norway: Agency permanent establishment
  • Zimmer, F.
  • ; p. 69-75
  • France: Taxation of partnerships: France versus the OECD
  • Sadowsky, M.
  • ; p. 79-92
  • Germany: Interpretation of the term "business income" under an income tax treaty
  • Rust, A.
  • ; p. 93-101
  • Kazakhstan: Allocation of head office expenses to permanent establishments
  • Balco, T.
  • ; p. 103-113
  • Australia: Transfer pricing
  • Cooper, G.
  • ; p. 115-124
  • Canada: Capital gains
  • Sasseville, J.
  • ; p. 125-135
  • India: Capital gains and tax avoidance
  • Kaka, P.F.
  • ; p. 137-145
  • Turkey: The concept of dividends
  • Üzeltürk, H.
  • ; p. 149-158
  • Czech Republic: Beneficial ownership
  • Nerudová, D.
  • ; p. 159-165
  • Denmark: Beneficial owner - article 10(2) of the Denmark-Luxembourg income tax treaty of 1980
  • Friis Hansen, S.
  • ; p. 167-172
  • Switzerland: Notion of beneficial ownership
  • Suter, C.
  • ; p. 173-181
  • Portugal: The meaning of royalties and payments for software
  • Pinto Nogueira, J.F.
  • ; p. 185-211
  • Australia: The meaning of royalty and software license agreement
  • Cooper, G.
  • ; p. 213-223
  • United States: Professional golfer - the classification of endorsement fees
  • Brauner, Y.
  • ; p. 225-230
  • Netherlands: Exit taxation and pensions : tax treaty override?
  • Kemmeren, E.C.C.M.
  • ; p. 231-251
  • Finland: The effect of losses on the foreign tax credit
  • Helminen, M.
  • ; p. 255-264
  • France: Lump sum tax credit - an exemption of income or a tax credit technique?
  • Sadowsky, M.
  • ; p. 265-273
  • Netherlands: Interest income and the impact of an exchange loss on the calculation of the tax credit
  • Smit, D.S.
  • ; p. 275-288
  • South Africa: Exchange of information under an income tax treaty
  • Roeleveld, J.
  • West, C.
  • ; p. 289-293
  • United States: Exchange of information and taxpayer protection
  • Brauner, Y.
  • ; p. 295-299
  • Russia: Thin capitalization rules and non-discrimination clause
  • Vinnitskiy, D.V.
  • ; p. 303-317
  • Spain: Thin capitalization rules in light of Spanish double tax conventions
  • Almudí Cid, J.M.
  • ; p. 319-327
  • Sweden: Non-deductibility of interest payments
  • Wiman, B.
  • ; p. 329-337
  • Canada: Transfer of losses
  • Sasseville, J.
  • ; p. 339-349
  • United Kingdom: Group relief
  • Baker, P.
  • ; p. 351-356
  • Germany: Cross-border group consolidation
  • Rust, A.
  • ; p. 357-363
Extent
XVIII, 370 p.
Isbn
9789087221928
Isbn Type
(IBFD eBook)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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