The 2007 Leiden Alumni seminar : case law on treaty interpretation

The third annual Alumni Seminar was held at the International Tax Center of the University of Leiden, the Netherlands, on 29 August 2007. The Seminar addressed recent case law on the interpretation and application of tax treaties. Cases discussed included UBS (UK tax credits and discrimination), a Russian case (thin capitalization versus tax treaty rules), and SET Satellite (the concept of an 'agency PE').