Tax Treaty Case Law around the Globe 2022

Tax Treaty Case Law around the Globe 2022
This book covers the 37 most important tax treaty cases that were decided around the world in 2021.

Why this book?

This book is a unique publication that provides a global overview of international tax disputes in respect of double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 37 most important tax treaty cases that were decided around the world in 2021. 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 2022 is a valuable reference tool for anyone interested in tax treaty case law, including tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.

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

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List of Contributor(s)

Ricardo García Antón, Hrvoje Arbutina, Eva Baekelant, Michael Beusch, Daniel W. Blum, Yariv Brauner, Renan Baleeiro, Michael Dirkis, Ana Paula Dourada, David G. Duff, Eivind Furuseth, Esteban Montenegro Guillinta, Søren Friis Hansen, Werner Haslehner, Johann Hattingh, Marjaana Helminen, Adolfo Martín Jiménez, Guglielmo Maisto, Karen Miller, Cihat Öner, Alexander Rust, Marilyne Sadowsky, Luís Eduardo Schoueri, Mirna Screpante, Moritz Seiler, D.P. Sengupta, Cesare Silvani, A.J.A. (Ton) Stevens, Karolina Tetlak, Anne Van de Vijver, Craig West.

Tax Treaty Case Law around the Globe 2022
DOI: https://doi.org/10.59403/2ybbeq9
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Chapter 1: The Netherlands: The Definition of “International Traffic” in Article 3(1)(e) of the OECD Model: Which Vessel Types Qualify? – Dutch High Court 24 December 2021, nr. 20/03226, BNB 2022/37
DOI: https://doi.org/10.59403/2ybbeq9001
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Chapter 2: Brazil: Tax Treaty Issues under the Montagna Case
DOI: https://doi.org/10.59403/2ybbeq9002
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Chapter 3: Canada: Corporate Residence and the Treaty Tiebreaker Rule – Landbouwbedrijf Backx B.V. v. Her Majesty The Queen
DOI: https://doi.org/10.59403/2ybbeq9003
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Chapter 4: Portugal: Interpretation: Taxation of Dividends and Beneficial Ownership – Case No. Ac. TCAS, 42/10.8BELRS
DOI: https://doi.org/10.59403/2ybbeq9004
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Chapter 5: India: Ascertaining the Role Played by a PE in a Composite Contract of Setting up a Project in the Hydrocarbon Sector – The Case of Technip France SAS
DOI: https://doi.org/10.59403/2ybbeq9005
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Chapter 6: Finland: KHO 2021/H4294 (171) – Auxiliary Activities
DOI: https://doi.org/10.59403/2ybbeq9006
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Chapter 7: Italy: Retrospective Application of the OECD Report on the Attribution of Profits to Permanent Establishments (Supreme Court, Case No. 8500 of 25 March 2021)
DOI: https://doi.org/10.59403/2ybbeq9007
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Chapter 8: Türkiye: Report on the Decision of the Fourth Chamber of the Supreme Administrative Court on 18 January 2021 – Understanding of the Concept of PE under the Germany-Türkiye Income Tax Treaty (2011)
DOI: https://doi.org/10.59403/2ybbeq9008
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Chapter 9: United States: United States Court of Appeals for the Sixth Circuit, Whirlpool v. Commissioner of Internal Revenue (6 December 2021)
DOI: https://doi.org/10.59403/2ybbeq9009
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Chapter 10: United States: Adams Challenge (UK) Limited v. Commissioner of Internal Revenue
DOI: https://doi.org/10.59403/2ybbeq9010
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Chapter 11: Austria: Hiring-Out of Labour, Austrian Supreme Administrative Court 23 April 2021, Ra 2020/13/0089-6
DOI: https://doi.org/10.59403/2ybbeq9011
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Chapter 12: Finland: KHO 2021/346 (66) – Cost-Plus Method for Intra-Group Financing
DOI: https://doi.org/10.59403/2ybbeq9012
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Chapter 13: South Africa: Is the Power to Adjust Profits Inextricably Linked to the Determination of a Transfer Price Adjustment?
DOI: https://doi.org/10.59403/2ybbeq9013
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Chapter 14: Denmark: Beneficial Ownership and Abuse of Tax Treaty Rights
DOI: https://doi.org/10.59403/2ybbeq9014
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Chapter 15: “Butoir” Rule and Tax Credits on Inbound Dividends
DOI: https://doi.org/10.59403/2ybbeq9015
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Chapter 16: India: Interpretation of the MFN Clause in Some of India’s Tax Treaties with the OECD Member Countries – The Concentrix Services Netherlands BV Case
DOI: https://doi.org/10.59403/2ybbeq9016
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Chapter 17: Luxembourg: Qualification of Partnership Interest Payments
DOI: https://doi.org/10.59403/2ybbeq9017
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Chapter 18: Portugal: Personal Income Tax, Non-Habitual Resident, Burden of Proof (Process n. 401/2020-T)
DOI: https://doi.org/10.59403/2ybbeq9018
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Chapter 19: Brazil: Tax Treaty Issues under the WEG Case
DOI: https://doi.org/10.59403/2ybbeq9019
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Chapter 20: France: Legal Qualification of Remunerations for Software Maintenance and Integration Services
DOI: https://doi.org/10.59403/2ybbeq9020
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Chapter 21: Peru: The Interpretation of the Concept of Beneficial Owner in the Tax Treaty between Peru and Chile
DOI: https://doi.org/10.59403/2ybbeq9021
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Chapter 22: Poland: Foreign Organization for Collective Copyright Management and the Beneficial Owner of Royalties
DOI: https://doi.org/10.59403/2ybbeq9022
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Chapter 23: Croatia: The Residence of Individuals, the Income from Dependent Personal Services, Directors’ Fee
DOI: https://doi.org/10.59403/2ybbeq9023
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Chapter 24: Poland: Taxation of Non-Resident’s Employment Income from Business Trips
DOI: https://doi.org/10.59403/2ybbeq9024
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Chapter 25: Norway: Supreme Court – Poseidon (HR-2021-1243-A)
DOI: https://doi.org/10.59403/2ybbeq9025
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Chapter 26: Austria: Employment Income vs. Directors’ Fees and the Role of Authentic Languages in Treaty Interpretation: Austrian Supreme Administrative Court, 10 May 2021, Ra 2019/15/0095
DOI: https://doi.org/10.59403/2ybbeq9026
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Chapter 27: Italy: No Residence State’s Taxing Rights under Article 19(1)(a) of the Italy-UAE Income Tax Treaty (1995) Even If This Leads to Double Non-Taxation
DOI: https://doi.org/10.59403/2ybbeq9027
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Chapter 28: Belgium: Subject-to-Tax Clause
DOI: https://doi.org/10.59403/2ybbeq9028
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Chapter 29: Norway: Whether the Norwegian/Domestic Tax Credit Rules Were in Conflict with Article 23 of the Tax Treaty – Case No: 19-083263TVI-THOD/1
DOI: https://doi.org/10.59403/2ybbeq9029
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Chapter 30: Germany: Credit for Foreign Taxes in the Case of an Option
DOI: https://doi.org/10.59403/2ybbeq9030
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Chapter 31: Switzerland: The Exchange of Information and Its Limitations
DOI: https://doi.org/10.59403/2ybbeq9031
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Chapter 32: Australia: Fears Realized in Respect of the Non-Discrimination Article in Addy v. Commissioner of Taxation
DOI: https://doi.org/10.59403/2ybbeq9032
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Chapter 33: Argentina: Molinos Case: GAAR and Treaty Shopping
DOI: https://doi.org/10.59403/2ybbeq9033
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Chapter 34: Spain: On the Burden of Proof in Tax Abuse Cases and Beneficial Ownership (Qatar Holding and Acciona)
DOI: https://doi.org/10.59403/2ybbeq9034
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Chapter 35: Spain: The Domestic GAAR and the Initiation of the MAP in the Context of the Germany-Spain Income and Capital Tax Treaty (the Carbon Holding case)
DOI: https://doi.org/10.59403/2ybbeq9035
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Chapter 36: Canada: Tax Treaty Abuse – Alta Energy Luxembourg S.A.R.L. v. The Queen
DOI: https://doi.org/10.59403/2ybbeq9036
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