Tax Treaty Case Law around the Globe 2019

Tax Treaty Case Law around the Globe - 2019
This book is a unique publication that discusses the 41 most important tax treaty cases which were decided by judges in 2018 around the globe.

Why this book?

This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 41 most important tax treaty cases which were decided around the world in 2018. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases.

With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2019 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.

Downloads

Sample excerpt, including table of contents

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

View other titles in the series

Editor(s)

Michael Lang, Professor and Head of the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business).

Alexander Rust, Professor at 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 of IBFD.

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 Fiscal Institute Tilburg of Tilburg University, the Netherlands, Chairman of the Tax Law Department of the Fiscal Institute Tilburg of Tilburg University and member of the Board of the European Tax College.

Eric C.C.M. Kemmeren, Professor of International Tax Law and International Taxation at the Fiscal Institute Tilburg of Tilburg University, 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.

Cihat Öner, Associate Professor at the Fiscal Institute Tilburg of Tilburg University, the Netherlands.

Daniël S. Smit, Professor at the Fiscal Institute Tilburg of Tilburg University, the Netherlands.

Tax Treaty Case Law around the Globe 2019
Limited Partnerships and Treaty Benefits – Resource Capital Fund IV: Pagone J and Full Federal Court
Classification of various extraordinary levies as “substantially similar taxes” under DTCs
Brazil: Taxes Covered: Substantially Similar Taxes
Poland: Deduction of state taxes paid in the United States
Netherlands: Place where a company is managed and controlled in order to determine the tax treaty residence
India: Automated equipment can create a PE and there is no need for human intervention: MasterCard Asia Pacific Pte Ltd
India: Commission paid for brokerage services is not Fees for Technical services (FTS) – Evolv Clothing case
Switzerland: Requirements for Foreign Permanent Establishment recognition
Luxembourg: Conflict of qualification and partnership income: autonomous and common interpretation
Netherlands: Constructive dividend as a result of interest-free loan in Ireland: extra-territorial application of the Dutch arm’s length principle?
France: The Deductibility of Wild Withholding Taxes
Services Permanent Establishment under the Canada-United States Tax Treaty: Wolf v. The Queen, 2018 TCC 84
OECD Transfer Pricing Guidelines are not law in Malawi
Hungary: The application of the arm’s length principle regarding the transfer pricing of intra-group loan agreements
Source Rules in Tax Treaties and Domestic Law: Satyam Case
Supreme Court of 11 October 2018, case no. 25219
India: Front end fee does not amount to interest – the case of Société de Promotion et de Participation pour la Coopération Economique
Bulgaria: Interest, Beneficial Ownership, and Anti-Abuse
Poland: Beneficial owner requirement in different language versions of the Poland-Sweden Tax Treaty
Test for meeting the beneficial owner requirement under Art. 10 of DTCs
Capital Gains on the Sale of Shares: Alta Energy Luxembourg S.A.R.L. v. The Queen
A Ship “operated in international traffic”? – Article 15(3) of the Nordic Tax Treaty
South Africa: Where is Employment Exercised when the Employee Renders Services in a Third State
Belgium: Tax Treatment of the Pension of a Retired School Teacher and the Social Security Benefits for Work Incapacity under the Belgium-Netherlands DTC
Is a soccer referee a sportsperson? Do all the activities of a company organizing concerts fall within the ambit of Article 17?
Supreme Court of 7 September 2018, case no. 21865
Portugal: Is a corporation owning the image rights or economic rights of professional soccer players a “star company”?
Belgium: Tax Treatment of a Lump Sum Payment for the Exploitation of the Image Rights of a Professional Football Player under the Belgium–Croatia DTC
Spain: Double International Taxation as a result of an inbound dividend payment
Discretionary Treaty Benefits
China: A tax relief for corporate reorganizations was denied to an Italian company (article 24 of the OECD Model)
The Scope of Exchange of Information in Tax Treaties
Switzerland: The Narrowing Window for Challenging the Exchange of Information
Hungary: Registration requirement for advertisement tax purposes through the prism of tax treaty non-discrimination provision