Tax treaty case law around the globe : 2012

Resource Information

The instance Tax treaty case law around the globe : 2012 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 : 2012

Instantiates

• Tax treaty case law around the globe : 2012

Publication

• Wien, Linde, 2013
• Amsterdam, IBFD, 2013

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)

Record ID

u88373