Tax Treaty Case Law Around the Globe 2023 Event
Join outstanding experts from 22 jurisdictions at the Tax Treaty Case Law Around the Globe 2023 Event, which will take place at the Vienna University of Economics and Business, Austria on 26-28 April 2023.
At this event, which is hosted by the institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business) and the Fiscal Institute Tilburg, Tilburg University, experts will be presenting and discussing the most interesting tax treaty cases that had been decided in 2022 all over the world along with the most relevant decisions taken in their countries.
In each working session of the conference, tax treaty cases will be presented and subsequently analysed in a critical discussion. This discussion includes the possible impact of the cases on the interpretation and application of tax treaties in other countries. Participants are invited to join the discussions actively.
See the full programme here.
We have identified and grouped the main topics into eight “clusters” which will be dealt with in our eight conference sessions:
- Treaty Interpretation, Application, and Status of OECD Commentaries
- Personal and Substantive Scope (Arts 1 - 4 OECD Model)
- Non-Discrimination, Mutual Agreement and Mutual Assistance (Arts 24 – 27 OECD Model Convention)
- Associated Enterprises (Art 9 OECD Model)
- Employment Income, Directors’ Fees, Artistes and Sportsmen, Pensions, Students and Other Income (Art 15, 16, 17, 18, 19, 20 and 21 OECD Model Convention)
- Passive Income (Art 10, 11, 12 OECD Model)
- Business Profits (Art 6, 7 and Art 14 OECD Model) and Permanent Establishments (Art 5 OECD Model)
- Methods to Avoid Double Taxation (Art 23 OECD Model Convention)