Tax Treaty Case Law around the Globe 2015

Type Book

Series

TTCL Series

Editor(s)

Michael Lang et al.

Date of publication

March 2016

DOI https://doi.org/10.59403/3rv54kq

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Tax Treaty Case Law around the Globe 2015

This book is a unique publication that discusses the 43 most important tax treaty cases which were decided by judges around the globe in 2014.

Why this book?

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 43 most important tax treaty cases that were decided in 2014 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.

With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2015 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational enterprises, policymakers, tax administrators, judges and academics.

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This book is part of the Tax Treaty Case Law around the Globe Series

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Editor(s)

Michael Lang, professor and head of the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business).
Jeffrey Owens, professor at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business) and head of the Global Tax Policy Center at the Institute for Austrian and International Tax Law, WU.
Pasquale Pistone, professor at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business), associate professor at the University of Salerno, Italy, and Academic Chairman IBFD.
Alexander Rust, professor at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business).
Josef Schuch, professor at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business).
Claus Staringer, professor at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business).
Alfred Storck, professor at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business).
Peter Essers, professor of tax law at the University of Leuven (Belgium) and former member of the board of the European Tax College.
Eric C.C.M. Kemmeren, professor of international tax law and international taxation at and chairman of the Tax Economics Department of the Fiscal Institute Tilburg of Tilburg University, the Netherlands, and member of the board of the European Tax College.
Daniël S. Smit, PhD in international tax law and European taxation at the Fiscal Institute Tilburg of Tilburg University, The Netherlands.

Contributor(s)

Brian J. Arnold, Philip Baker, Mateus Calicchio Barbosa, Stefano Bernasconi, Michael Beusch, Emmanuelle Cortot Boucher, Yariv Brauner, Hyejung Byun, Eivind Furuseth, Søren Friis Hansen, Werner Haslehner, Marjaana Helminen, Adolfo Martín Jiménez, Eric C.C.M. Kemmeren, Beat König, Hanna Litwińczuk, Pasquale Pistone, Jennifer Roeleveld, Alexander Rust, Luis Eduardo Schoueri, D.P. Sengupta, Daniël Smit, Edoardo Traversa, Richard Vann, Axel Verstr
















Tax Treaty Case Law around the Globe 2015: https://doi.org/10.59403/3rv54kq
Australia: Hybrid entities – Resource Capital Fund III LP Case: https://doi.org/10.59403/3rv54kq001
United Kingdom: George Anson vs. HMRC: https://doi.org/10.59403/3rv54kq002
Argentina: Petrobras Case: Is Argentinian Minimum Presumed Income Tax covered in Tax Treaties?: https://doi.org/10.59403/3rv54kq003
Finland: Is the Estonian Corporate Tax Covered by Article 2 and Creditable under Article 23?: https://doi.org/10.59403/3rv54kq004
Canada: Conrad Black vs. the Queen – Dual Residence and the Remittance Basis of Taxation: https://doi.org/10.59403/3rv54kq005
Luxembourg: The Effect of a Tax Treaty Tie-breaker for Dual Residents: https://doi.org/10.59403/3rv54kq006
Norway: GE Healthcare Case – Hybrid Entity: https://doi.org/10.59403/3rv54kq007
South Korea: The Application of Tax Treaties to Partnerships and Hybrid Entities: https://doi.org/10.59403/3rv54kq008
Brazil: CFC Rules and Tax Treaties in Brazil: A Case for Article 7: https://doi.org/10.59403/3rv54kq009
France: Minister vs. Société Bayerische Hypo und Vereinsbank: https://doi.org/10.59403/3rv54kq010
France: Société DGFP Zeta: https://doi.org/10.59403/3rv54kq011
Austria: Constitutional Review of Tax Treaties: https://doi.org/10.59403/3rv54kq012
Poland: Has the Non-resident Company as a Shareholder of the Polish SKA a Permanent Establishment in Poland?: https://doi.org/10.59403/3rv54kq013
Bolivia: Total E&P Bolivie Sucursal Bolivia, a PE of two French Companies at the Same Time: https://doi.org/10.59403/3rv54kq014
Italy: No Permanent Establishment for Toll Manufacturers without Participation in Strategic Decision-Making: https://doi.org/10.59403/3rv54kq015
Spain: The Spanish Position on the Concept of PE: “Complex Operative Settlements” and “Industrial Dependent Agents” as PEs: https://doi.org/10.59403/3rv54kq016
Netherlands: Taxation of Notional Amount (Box 3) Rather than Paid Dividend: No Tax Treaty Override: https://doi.org/10.59403/3rv54kq017
Denmark: Capital Gains; Permanent Establishment; Article 7 of the Denmark-Germany Tax Treaty: https://doi.org/10.59403/3rv54kq018
Norway: Dividend; Article 10 of the Nordic tax treaty: https://doi.org/10.59403/3rv54kq019
Argentina: Treaty Entitlement and Abuse: Argentina’s Molinos Case: https://doi.org/10.59403/3rv54kq020
Australia: Royalties – Task Technology and Seven Network Cases: https://doi.org/10.59403/3rv54kq021
Poland: The Legitimacy of Double Tax Relief for Dividends Prior to Directive 2014/86/EU: Poland’s 2014 Supreme Administrative Court Judgment (II FSK 187/12): https://doi.org/10.59403/3rv54kq022
Canada: McKesson Canada Corporation vs. The Queen – Judges are Human: https://doi.org/10.59403/3rv54kq023
Finland: KHO 2014/2117 (119) – Does Article 9 Allow Reclassification of Hybrid Debt as Equity in Finland?: https://doi.org/10.59403/3rv54kq024
India: Whether Transactions between two Resident Companies are within the Scope of India’s Transfer Pricing Regulation: the Case of Vodafone (India) Services Pvt Ltd: https://doi.org/10.59403/3rv54kq025
Spain: Article 15 OECD Model Convention, Stock Options and Inpatriate Tax Regimes: Judgment of “Tribunal Superior de Justicia” of Madrid of 12 March 2014: https://doi.org/10.59403/3rv54kq026
Russia: Withholding Tax on Agency Fees under the Russia-Germany Tax Treaty (Articles 14, 15 and 21): https://doi.org/10.59403/3rv54kq027
Belgium: Employment Income from Directors – Physical Presence in the Source State: https://doi.org/10.59403/3rv54kq028
Belgium: Allocation of Employment Income from Sportspersons: https://doi.org/10.59403/3rv54kq029
United Kingdom: Michael Macklin vs. HMRC: https://doi.org/10.59403/3rv54kq030
United States: The Saving Clause, Green Card Holders and Article 19: https://doi.org/10.59403/3rv54kq031
Belgium: Constitutionality of Interest Credit in Belgium-Australia DTC: https://doi.org/10.59403/3rv54kq032
Netherlands: Dutch Supreme Court 31 January 2014, BNB 2014/77: Worldwide Taxation of Non-Resident Taxpayers for Purposes of Calculating the Average Tax Rate: Tax Treaty Override?: https://doi.org/10.59403/3rv54kq033
Switzerland: The Revised Provisions on Administrative Assistance in Swiss Double Taxation Agreements: Limitations Arising from National Law: https://doi.org/10.59403/3rv54kq034
Switzerland: Substantiation of a request under the France-Switzerland Tax Treaty: https://doi.org/10.59403/3rv54kq035
South Africa: Retrospectivity of Treaty Clauses Regarding Assistance in the Collection of Taxes and the Preservation of Assets: https://doi.org/10.59403/3rv54kq036
India: Credit for Taxes “Paid” as opposed to “payable” – the Case of Vijay Electricals Ltd: https://doi.org/10.59403/3rv54kq037
India: Is a Competent Authority Determination on the Existence of a PE in the Source State Determinative? – The Case of eFunds Inc: https://doi.org/10.59403/3rv54kq038