Tax treaty case law around the globe : 2014

Resource Information

The instance Tax treaty case law around the globe : 2014 represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

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Label

Tax treaty case law around the globe : 2014

Instantiates

• Tax treaty case law around the globe : 2014

Publication

• Wien, Linde, 2014
• Amsterdam, IBFD, 2014

Contents

• Spain: Are activities in vessels, geographically concentrated areas and director's homes PEs?
• Martínez Jiménez, A.
• ; p. 3-16
• Italy: Italian PE of Slovenian citizen who acted as tourist intermediary for a Slovenian ski club
• Maisto, G.
• ; p. 17-22
• Sweden: Can a computer server constitute a permanent establishment?
• Berglund, M.
• ; p. 23-30
• United Kingdom: Michael Macklin v. Commissioners for Her Majesty's Revenue and Customs
• Baker, P.
• ; p. 31-38
• France: Is there symmetry between state of taxation and state of deduction of expenses?
• Maitrot de la Motte, A.
• ; p. 41-54
• Netherlands: Income from former research and fixed base and an origin-based alternative
• Kemmeren, E.C.C.M.
• ; p. 55-78
• Germany: Hidden profit distributions under the German-Netherlands tax treaty and transfer pricing
• Rust, A.
• ; p. 79-84
• Canada: Judicial review of taxpayer's request for competent authority assistance under Canada-United States tax treaty
• Duff, D.G.
• ; p. 85-94
• Denmark: 'Arm's length' under Article 9(1) of the Denmark-Czech Republic tax treaty
• Friis Hansen, S.
• ; p. 95-100
• Czech Republic: Thin capitalization rules and associated enterprises
• Nerudová, D.
• ; p. 101-106
• Netherlands: Sale of Dutch real estate by non-resident company, roll-over relief and recapture: tax treaty override?
• Smit, D.S.
• ; p. 109-120
• France: When does a French taxpayer who transfers tax residence to Switzerland become a Swiss resident under the treaty?
• Maitrot de la Motte, A.
• ; p. 121-128
• Italy: The meaning of "payment" of dividend under the OECD Model revisited
• Maisto, G.
• ; p. 129-134
• Germany: US S corporation and income allocation under Germany-United States tax treaty
• Rust, A.
• ; p. 135-140
• Mexico: Use of DTCs is subject to more requirements than demonstration of fiscal residence in the contracting state
• Domínguez Crespo, C.A.
• ; p. 141-148
• Kazakhstan: The Oriflame case - beneficial ownership in sub-licence arrangements
• Balco, T.
• ; p. 151-160
• Turkey: Leasing of aircraft - characterization of leasing payments as royalties
• Yalti, B.
• ; p. 161-170
• Spain: Distribution agreements between independent parties, royalties and use of secret comparables to fix the royalty
• Martínez Jiménez, A.
• Calderón Carrero, J.M.
• ; p. 171-190
• India: The Right Florist case: online advertisement revenues and the legal effect of India's position on the OECD Model
• Sengupta, D.P.
• ; p. 191-200
• India: Verizon Communications: broadband charges paid from India taxable as royalty
• Sengupta, D.P.
• ; p. 201-210
• India: Siemens Ltd - to be taxed as fees for technical services some human intervention is a must
• Sengupta, D.P.
• ; p. 211-218
• Austria: The meaning of the term "employer" under Article 15(2)
• Dziurdz, K.
• ; p. 221-238
• Finland: Taxing rights on employee stock options under tax treaties and the relevance of the OECD Model Commentary
• Helminen, M.
• ; p. 239-252
• Israel: Relationship between the employment article and the sportsmen article
• Dagan, T.
• Brauner, Y.
• ; p. 253-258
• United States: Allocation of payments received for royalties and personal services under endorsement contracts
• Brauner, Y.
• ; p. 259-268
• Sweden: Is fictitious income covered by tax treaties?
• Berglund : p. 271-276, M
• Belgium: Limitation of foreign tax credit does not infringe Article 23 of the former Belgium-US treaty
• De Broe, L.
• ; p. 277-286
• Sweden: The foreign tax credit and disparities
• Berglund, M.
• ; p. 287-292
• Portugal: PE and non-discrimination regarding domestic relief for double economic taxation
• Pinto Nogueira, J.F.
• ; p. 293-304
• Russia: Thin capitalization rules between sister companies under Luxembourg-Russia DTC
• Vinnitskiy, D.V.
• ; p. 305-312
• Switzerland: Group request under the Switzerland-United States tax treaty
• Bernasconi, S.
• Beusch, M.
• ; p. 315-322
• Luxembourg: The standard of 'foreseeable relevance'
• Haslehner, W.C.
• ; p. 323-332
• Liechtenstein: Fishing expedition
• Wenz, M.
• Knörzer, P.
• ; p. 333-338
• Luxembourg: Disclosure of information requests in court
• Haslehner, W.C.
• ; p. 339-348
• Liechtenstein: Legal protection in requested state
• Wenz, M.
• Knörzer, P.
• ; p. 349-354
• Portugal: Right to be notified in requested state
• Pinto Nogueira, J.F.
• ; p. 355-364
• Australia: Use of information collected from Cayman Islands
• Cooper, G.S.
• ; p. 365-374
• Canada: Limitation period for secondary transfer pricing adjustments
• Duff, D.G.
• ; p. 375-382
• Switzerland: Revised wording of Article 26 on mutual administrative assistance in tax matters
• Zimmermann, S.
• Ballenegger, C.
• ; p. 383-394

Extent

xx, 402 p.

Isbn

9789087222987

Isbn Type

(IBFD print)

Record ID

u95969