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The Resource Tax treaty case law around the globe : 2012

Tax treaty case law around the globe : 2012

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The item Tax treaty case law around the globe : 2012 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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Creator

Tax treaty case law around the globe

Contributor

Kemmeren, E.C.C.M

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

Language: eng

Work

Publication

Extent: XVIII, 370 p.

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

Isbn: 9789087221928

Instance

Label: Tax treaty case law around the globe : 2012

Title: Tax treaty case law around the globe : 2012

Creator

Tax treaty case law around the globe

Contributor

Kemmeren, E.C.C.M

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
Band 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 profits
transfer pricing
capital gains tax
tax avoidance
dividend
interest
beneficial ownership
royalties
sportsperson
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

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)

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)

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