Tax Treaty Case Law Around The Globe 2024

Tax Treaty Case Law around the Globe 2024
This book covers the 36 most important tax treaty cases that were decided around the world in 2023.

Why this book?

This book is a unique publication that gives 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 36 most important tax treaty cases that were decided around the world in 2023. 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 2024 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

View other titles in the series

Editor(s)

Cihat Öner, Eric Kemmeren & Mart van Hulten

Tax Treaty Case Law around the Globe 2024
Chapter 1: United States: Treaty-Based Foreign Tax Credits and Limitations
Chapter 2: Belgium: Interpreting Article 2: A Case Study in Judicial (In)Consistency and the Belgian NAT
Chapter 3: Norway: Court of Appeal. Payment from Estonian Company to Norwegian Shareholder – Dividend or Loan?
Chapter 4: Germany: Treaty Residence after Abolition of the Gift and Inheritance Tax
Chapter 5: Croatia: Dual Residence ,
Chapter 6: Germany: Wardrobe and Locker as a Permanent Establishment
Chapter 7: Türkiye: Website PE Discussions under Türkiye-Netherlands Double Tax Treaty
Chapter 8: Poland: Warehouse PE
Chapter 9: Italy: Commissionaire Arrangements and the Permanent Establishment Notion
Chapter 10: Luxembourg: Recognition of a Foreign Permanent Establishment
Chapter 11: Japan: Holding Period Requirement Under Article 10(2)(a) of the Japan-Luxembourg Tax Convention of 1992
Chapter 12: Portugal: Can Payments under Interest Rate Swaps Be “Interest” after All?
Chapter 13: France: Interpretation of the Law and the Concept of Beneficial Ownership
Chapter 14: Canada: Husky Energy Inc. v. The King
Chapter 15: Denmark: Beneficial Ownership
Chapter 16: Portugal: Righting the Ship on the Concept of Beneficial Owner
Chapter 17: Beneficial Ownership and the Intermediary Status of the Person Russia: Ruling of the Russian Federation Supreme Court №305-ЭС23-3710 of 6 October 2023, Case №А40-121109/2022 XANGBO (Singapore) & UBRIR Bank (Russia) v. Russian Tax Authorities)
Chapter 18: United Kingdom: Royal Bank of Canada v. The Commissioners for Her Majesty’s Revenue and Customs
Chapter 19: Australia: Unpriced Intellectual Property Rights and Article 12 of the Australia/United States Tax Treaty
Chapter 20: Poland: Compensation for the Use of a Trademark Included in the Price of Goods Constitutes Royalties
Chapter 21: Brazil: Motorola Case: Transfer of Technology Under Technical Services
Chapter 22: Brazil: The Engecorps Case: The Wording of Protocols on Technical Services
Chapter 23: Greece: Fees for Services Related to Software
Chapter 24: Switzerland: Severance Compensation in International Football and the Role of Amendments to the OECD Commentaries
Chapter 25: Netherlands: Dutch Supreme Court on Tax Treaty Timing Issues, Interpretation of “Director”, and Salary Split
Chapter 26: Austria: Pensions of Public Employees and of Their Dependents Under the DTC Austria-Switzerland in Recent Case Law
Chapter 27: Spain: Inheritance Acquisition of Real Estate by a Non-Resident Foundation: Capital Gain or Other Income?
Chapter 28: Italy: Treaty Tax Credit against the Italian Regional Tax on Productive Activities Supreme Court, Case no. 21047 of 18 July 2023
Chapter 29: Belgium: Judge-Made International Tax Loopholes
Chapter 30: Sweden: Credit for Tax: Questions of Same Income, Application of Different Treaty Articles and Timing Mismatches
Chapter 31: India: Interpretation of “Incentive for Promotion of Economic Development” for granting tax sparing credit
Chapter 32: United States: Application of Exchange of Information Provisions to Non-Residents
Chapter 33: France: Abuse of Rights, Abnormal Acts of Management and Qualification of Income under the Franco-German Treaty
Chapter 34: Argentina: Navigating Treaty Abuse: Praxair SRL v. DGI – Exploring General Anti-Abuse Rules and Holding Company Dynamics
Chapter 35: Peru: Applying BEPS Anti-Avoidance Rules and Principles to a Relocation for Share Sales in a Pre-BEPS Context
Chapter 36: Spain: Anti-Avoidance Rules and Mutual Agreement Procedure: “Carbon Holding” Revisited by Supreme Court in Iniciativas Culturales