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The Resource Tax treaty case law around the globe : 2021

Tax treaty case law around the globe : 2021

Label
Tax treaty case law around the globe : 2021
Title
Tax treaty case law around the globe : 2021
Creator
Contributor
Subject
Language
eng
Summary
This publication gives a global overview of international tax disputes on double tax conventions. It covers the 30 most important tax treaty cases which were decided around the world in 2020. 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 Steuerrecht
Series volume
  • Vol. 130
  • Band 130
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • residence
  • dividend
  • independent personal services
  • PE
  • associated enterprises
  • passive income
  • employment income
  • avoidance of double taxation
  • anti-avoidance
  • substance over form
  • severance payment
  • thin capitalization
  • beneficial ownership
Label
Tax treaty case law around the globe : 2021
Instantiates
Publication
Contents
  • Australia: Testing the tax treaty residency tie-break rules for individuals
  • Dirkis, M.
  • ; p. 13-22
  • Austria: Supreme Administrative Court on a hybrid “sandwich structure”
  • Kofler, G.W.
  • ; p. 3-12
  • France: Concept of habitual abode
  • Burg, P.
  • ; p. 23-27
  • France: Limited tax liability and residence
  • Burg, P.
  • ; p. 29-33
  • Italy: Tiziano Ferro v. Agenzia delle entrate – language (and conceptual) discrepancy?
  • Pistone, P.
  • Messina, S.
  • ; p. 35-48
  • India: The dividend distribution tax : entitlement to treaty protection?
  • Kotha, A.P.
  • ; p. 49-59
  • Denmark: Did an employee's home office constitute a permanent establishment? - Article 5(1) of the Denmark/Germany tax treaty
  • Friis Hansen, S.
  • ; p. 63-66
  • Denmark: Taxation of income from independent personal services? – Article 14 of the Denmark/China tax treaty
  • Friis Hansen, S.
  • ; p. 67-70
  • France: Concept of the permanent establishment
  • Gutmann, D.
  • ; p. 71-80
  • Turkey: Taxation of digital advertising services income
  • Yalti, B.
  • ; p. 81-89
  • United Kingdom: Royal Bank of Canada v The Commissioners for Her Majesty’s Revenue and Customs (HMRC)
  • Baker, P.
  • ; p. 91-97
  • United Kingdom: Irish Bank Resolution Corporation Ltd v HMRC
  • Schwarz, J.S.
  • ; p. 99-106
  • Spain: The limits to the interpretation of tax treaties in light of later commentaries to the OECD MC : the Spanish Supreme Court Stryker Case
  • Martín Jiménez, A.J.
  • ; p. 107-116
  • Norway: Associated enterprises (OECD MC Article 9)
  • Furuseth, E.
  • ; p. 119-128
  • United States: United States Tax Court, The Coca-Cola Company & Subsidiaries, Petitioner v. Commissioner of Internal Revenue, Respondent 155 T.C. No. 101
  • Brauner, Y.
  • ; p. 129-135
  • Switzerland: Beneficial ownership and dynamic interpretation of tax treaties
  • Seiler, M. (Moritz)
  • Beusch, M.
  • ; p. 139-147
  • Russia: Beneficial owner/“actual owner” and thin capitalization
  • Vinnitskiy, D.V.
  • ; p. 149-160
  • Spain: The never-ending story of beneficial owner : the Colgate case
  • Martín Jiménez, A.J.
  • ; p. 161-170
  • Germany: Taxation of a severance payment
  • Rust, A.
  • ; p. 173-180
  • Switzerland: Distinction between public and private pensions income under the Swiss and Thailand tax treaty
  • Fadda, A.
  • Gani. R.
  • ; p. 181-188
  • Poland: Withholding tax on the payment of “match sums” to foreign football federations
  • Tetłak, K.
  • ; p. 189-197
  • United States: United States Tax Court, Baturin v. US, 153 T.C. No. 101
  • Brauner, Y.
  • ; p. 199-206
  • Bulgaria: Credit of tax levied not in accordance with the convention – Decision No 409/2020 and of the Supreme Administrative Court
  • Lazarov, I.
  • ; p. 209-216
  • Portugal: Income from employment and the burden of proof
  • Dourado, A-P.
  • ; p. 217-220
  • Australia: Facing its fears in respect of the non-discrimination article
  • Dirkis, M.
  • ; p. 223-232
  • Belgium: Increased attention to taxpayer rights in MAPs in Belgian case law
  • De Broe, L.
  • Kempeneers, C.
  • ; p. 233-247
  • Portugal: Discrimination of permanent establishments
  • Dourado, A-P.
  • ; p. 249-252
  • Brazil: Tax treaty issues under the Volvo case /rSchoueri, L.E./
  • Baleeiro, R.
  • ; p. 253-269
  • Germany: Interpretation of the European Arbitration Convention
  • Rust, A.
  • ; p. 271-275
  • Canada: Capital Gains on the Sale of Shares – Alta Energy Luxembourg S.A.R.L. v. The Queen
  • Duff, D.G.
  • ; p. 279-287
  • Israel: Prosol Holdings S.A. v. Assessor Tel Aviv 5 49525-02-141
  • Benshalom, I.
  • ; p. 289-296
  • Argentina: Shall the substance over form principle (domestic GAAR) apply to deny treaty benefits arising from Article 22(4) of the OECD MC?
  • Screpante, M.S.
  • ; p. 297-305
Extent
XVII, 305 p.
Isbn
9783707312348
Isbn Type
(Linde, eBook-ePub)
Label
Tax treaty case law around the globe : 2021
Publication
Contents
  • Australia: Testing the tax treaty residency tie-break rules for individuals
  • Dirkis, M.
  • ; p. 13-22
  • Austria: Supreme Administrative Court on a hybrid “sandwich structure”
  • Kofler, G.W.
  • ; p. 3-12
  • France: Concept of habitual abode
  • Burg, P.
  • ; p. 23-27
  • France: Limited tax liability and residence
  • Burg, P.
  • ; p. 29-33
  • Italy: Tiziano Ferro v. Agenzia delle entrate – language (and conceptual) discrepancy?
  • Pistone, P.
  • Messina, S.
  • ; p. 35-48
  • India: The dividend distribution tax : entitlement to treaty protection?
  • Kotha, A.P.
  • ; p. 49-59
  • Denmark: Did an employee's home office constitute a permanent establishment? - Article 5(1) of the Denmark/Germany tax treaty
  • Friis Hansen, S.
  • ; p. 63-66
  • Denmark: Taxation of income from independent personal services? – Article 14 of the Denmark/China tax treaty
  • Friis Hansen, S.
  • ; p. 67-70
  • France: Concept of the permanent establishment
  • Gutmann, D.
  • ; p. 71-80
  • Turkey: Taxation of digital advertising services income
  • Yalti, B.
  • ; p. 81-89
  • United Kingdom: Royal Bank of Canada v The Commissioners for Her Majesty’s Revenue and Customs (HMRC)
  • Baker, P.
  • ; p. 91-97
  • United Kingdom: Irish Bank Resolution Corporation Ltd v HMRC
  • Schwarz, J.S.
  • ; p. 99-106
  • Spain: The limits to the interpretation of tax treaties in light of later commentaries to the OECD MC : the Spanish Supreme Court Stryker Case
  • Martín Jiménez, A.J.
  • ; p. 107-116
  • Norway: Associated enterprises (OECD MC Article 9)
  • Furuseth, E.
  • ; p. 119-128
  • United States: United States Tax Court, The Coca-Cola Company & Subsidiaries, Petitioner v. Commissioner of Internal Revenue, Respondent 155 T.C. No. 101
  • Brauner, Y.
  • ; p. 129-135
  • Switzerland: Beneficial ownership and dynamic interpretation of tax treaties
  • Seiler, M. (Moritz)
  • Beusch, M.
  • ; p. 139-147
  • Russia: Beneficial owner/“actual owner” and thin capitalization
  • Vinnitskiy, D.V.
  • ; p. 149-160
  • Spain: The never-ending story of beneficial owner : the Colgate case
  • Martín Jiménez, A.J.
  • ; p. 161-170
  • Germany: Taxation of a severance payment
  • Rust, A.
  • ; p. 173-180
  • Switzerland: Distinction between public and private pensions income under the Swiss and Thailand tax treaty
  • Fadda, A.
  • Gani. R.
  • ; p. 181-188
  • Poland: Withholding tax on the payment of “match sums” to foreign football federations
  • Tetłak, K.
  • ; p. 189-197
  • United States: United States Tax Court, Baturin v. US, 153 T.C. No. 101
  • Brauner, Y.
  • ; p. 199-206
  • Bulgaria: Credit of tax levied not in accordance with the convention – Decision No 409/2020 and of the Supreme Administrative Court
  • Lazarov, I.
  • ; p. 209-216
  • Portugal: Income from employment and the burden of proof
  • Dourado, A-P.
  • ; p. 217-220
  • Australia: Facing its fears in respect of the non-discrimination article
  • Dirkis, M.
  • ; p. 223-232
  • Belgium: Increased attention to taxpayer rights in MAPs in Belgian case law
  • De Broe, L.
  • Kempeneers, C.
  • ; p. 233-247
  • Portugal: Discrimination of permanent establishments
  • Dourado, A-P.
  • ; p. 249-252
  • Brazil: Tax treaty issues under the Volvo case /rSchoueri, L.E./
  • Baleeiro, R.
  • ; p. 253-269
  • Germany: Interpretation of the European Arbitration Convention
  • Rust, A.
  • ; p. 271-275
  • Canada: Capital Gains on the Sale of Shares – Alta Energy Luxembourg S.A.R.L. v. The Queen
  • Duff, D.G.
  • ; p. 279-287
  • Israel: Prosol Holdings S.A. v. Assessor Tel Aviv 5 49525-02-141
  • Benshalom, I.
  • ; p. 289-296
  • Argentina: Shall the substance over form principle (domestic GAAR) apply to deny treaty benefits arising from Article 22(4) of the OECD MC?
  • Screpante, M.S.
  • ; p. 297-305
Extent
XVII, 305 p.
Isbn
9783707312348
Isbn Type
(Linde, eBook-ePub)

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