Tax Treaty Case Law Around The Globe 2023

Type Book

Series

TTCL Series

Editor(s)

Georg Kofler et al.

Date of publication

May 2024

DOI https://doi.org/10.59403/2jtx2x8

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Tax Treaty Case Law around the Globe 2023

This book covers the 32 most important tax treaty cases that were decided around the world in 2022.

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 32 most important tax treaty cases that were decided around the world in 2022. 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 2023 is a valuable reference tool for anyone interested in tax treaty case law, including tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.

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Sample excerpt, including table of contents

Editor(s)

Georg Kofler, Michael Lang, Alexander Rust, Jeffrey Owens, Pasquale Pistone, Josef Schych, Karoline Spies, Claus Staringer, Rita Szudoczky, Peter Essers, Eric C.C.M. Kemmermen, Cihat Öner, Daniël S. Smit

Contributor(s)

Philip Baker KC, Renan Baleeiro Costa, Michael Beusch, Ana Paula Dourado, David Duff, Eivind Furuseth, Ricardo García Antón, Søren Friis Hansen, Emmanuel Joannard-Lardant, Balázs Károlyi, Seema Kejriwal, Eric Kemmeren, Richard Krever, Na Li, Guglielmo Maisto, Adolfo Martín Jiménez, Shay Menuchin, Kerrie Sadiq, Raquel Santos Ferreira, Luís Eduardo Schoueri, Mirna Screpante, Moritz Seiler, Cesare Silvani, Claus Staringer, Rita Szudoczky, Karolina Tetłak, Dinis Tracana, Edoardo Traversa, Mart van Hulten, Billur Yalti, Gaëtan Zeyen
















Tax Treaty Case Law around the Globe 2023: https://doi.org/10.59403/2jtx2x8
Netherlands: The Relevance of (Amended) OECD Models and Commentaries and the Interpretation of the Term “Employer”: https://doi.org/10.59403/2jtx2x8001
Italy: Application of Later Versions of the OECD Commentary to Older Double Tax Treaties: https://doi.org/10.59403/2jtx2x8002
UK: Burlington Loan Management DAC v HMRC Burlington Loan Management DAC v The Commissioners for Her Majesty’s Revenue and Customs [2022] UKFTT 00290 (TC).: https://doi.org/10.59403/2jtx2x8003
UK: Oppenheimer v HMRC Jonathan Oppenheimer v The Commissioners for Her Majesty’s Revenue and Customs [2002] UKFTT 00112 (TC).: https://doi.org/10.59403/2jtx2x8004
France: Partial Exemption of Corporate Income Tax and Residence Status: https://doi.org/10.59403/2jtx2x8005
Belgium: Determination of the Seat of Effective Management: https://doi.org/10.59403/2jtx2x8006
Belgium: Does an Annual Tax on Collective Investment Undertakings Fall within the Scope of Article 2?: https://doi.org/10.59403/2jtx2x8007
Canada: Exchange of Information – the Rémillard Case: https://doi.org/10.59403/2jtx2x8008
Portugal: Dual Residency and the Tie-Breaker Rule – the Relevance of the Taxpayer’s Intention and the Role of Exchange of Information: https://doi.org/10.59403/2jtx2x8009
Israel: Levy on Foreign Workers and the Non-Discrimination Article – Dekel Foreign Workers vs. State of Israel I would like to thank Benny Maidenberg for taking the time to discuss the case with me and for his comments on prior drafts of this article. I would also like to thank the participants of the Tax Treaty Cases Around the Globe 2023 in Vienna for their comments and input. The views expressed in this article are the author’s personal views and are not associated with any current or past employers.: https://doi.org/10.59403/2jtx2x8010
Australia: There are no Orphans in a Multinational Enterprise – the SingTel Case: https://doi.org/10.59403/2jtx2x8011
Israel: Transfer Pricing Aspects of Business Restructurings – the Medingo Case I would like to thank Benny Maidenberg and Vaibhav Chaudhary for taking the time to discuss the case with me and for his comments on prior drafts of this chapter. I would also like to thank the participants of the Tax Treaty Case Law Around the Globe Conference 2023 in Vienna for their comments and input. The views expressed in this chapter are the author’s personal views and are not associated with any current or past employers.: https://doi.org/10.59403/2jtx2x8012
China (Hong Kong): Approach for Apportionment of Time and Income for Employment Exercised Outside of Residence State (Article 15 of the OECD Model) EN: The High Court of Hong Kong Special Administration Region (Court of Appeal), 17 May 2022, Commissioner of Inland Revenue v. Lo Wa Ming Patrick, [2022] HKCA 710.: https://doi.org/10.59403/2jtx2x8013
Switzerland: Taxation of Post-Doc Researchers: https://doi.org/10.59403/2jtx2x8014
India: Google India – Distinction between Distribution Fee and Royalty: https://doi.org/10.59403/2jtx2x8015
Denmark: Beneficial Ownership and Abuse of Tax Treaty Rights: https://doi.org/10.59403/2jtx2x8016
France: Beneficial Owner and Royalties: Which Tax Treaty to Apply in a Triangular Situation?: https://doi.org/10.59403/2jtx2x8017
Norway: Royalty or Business Income – A Credit for Tax not levied in Accordance with the Convention?: https://doi.org/10.59403/2jtx2x8018
Spain: The Transfer of Customer and Operational Data as Royalty (Nintendo): https://doi.org/10.59403/2jtx2x8019
Austria: Attribution of Dividends: https://doi.org/10.59403/2jtx2x8020
Poland: Home Office PE and Use of Computer Equipment Provided by the Employer: https://doi.org/10.59403/2jtx2x8021
Hungary: Server PE – a Legal or an IT Question?: https://doi.org/10.59403/2jtx2x8022
Türkiye: Website as a Permanent Establishment: https://doi.org/10.59403/2jtx2x8023
Argentina: Tax Court Rules on Construction PE under Belgium-Argentina Tax Treaty: https://doi.org/10.59403/2jtx2x8024
Brazil: Worldwide Taxation Rules Versus Article 7 of Brazilian Treaties: https://doi.org/10.59403/2jtx2x8025
Portugal: The Impact of the Saving Clause in the Domestic Taxation of Foreign Sourced Capital Gains: https://doi.org/10.59403/2jtx2x8026
Canada: Methods to Avoid Double Taxation – the Marin c. La Reine case: https://doi.org/10.59403/2jtx2x8027
Italy: Treaty Requires Foreign Tax Credit against Flat Tax: https://doi.org/10.59403/2jtx2x8028
Netherlands: Dutch Supreme Court on Taxing Third State Sourced Income Considering the Netherlands-Malta Remittance Provision NL: HR [Supreme Court] cases of 1 July 2022, 20/03826, 20/01414 and 20/02384.: https://doi.org/10.59403/2jtx2x8029

Welcome

Tax Treaty Case Law Around The Globe 2023

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This book covers the 32 most important tax treaty cases that were decided around the world in 2022.

Why this book?

Downloads

Editor(s)

Contributor(s)

Welcome

Tax Treaty Case Law Around The Globe 2023

This book covers the 32 most important tax treaty cases that were decided around the world in 2022.

Why this book?

Downloads

Editor(s)

Contributor(s)

Table of contents