Tax Treaty Case Law around the Globe 2013

Tax Treaty Case Law Around the Globe 2013
This book is a unique publication discussing the 36 most important tax treaty cases decided by judges around the globe in 2012.

Why this book?

Tax Treaty Case Law around the Globe 2013 comprises the proceedings of a conference held in Vienna, Austria on 23-25 May 2013. The book provide a unique and comprehensive global overview of international tax disputes on double tax conventions, thereby filling 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 2012. The systematic structure of each case allows easy and efficient comparison of the varying application and interpretation of tax treaties under different regimes.

With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2013 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).
  • 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, Academic Chairman IBFD, professor at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business) and associate professor at the University of Salerno, Italy.
  • 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 University of Leuven (Belgium) and former member of the board of the European Tax College.
  • Eric C.C.M. Kemmeren, professor of international tax law and international taxation and 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.
  • Daniël S. Smit, Ph.D. in international tax law and European taxation at the Fiscal Institute Tilburg of Tilburg University, The Netherlands.

Contributor(s)

Philip Baker, Tomas Balco, Mateus Calicchio Barbosa, Michael Beusch, Renata Blahova, Yariv Brauner, David Duff, José Almeida Fernandes, Malcolm Gammie, Marjaana Helminen, Eric C.C.M. Kemmeren, Hanna Litwińczuk, Philippe Martin, Danuše Nerudová, Katerina Perrou, Pasquale Pistone, César Alejandro Ruiz Jiménez, Alexander Rust, Jacques Sasseville, Luís Eduardo Schoueri, D.P. Sengupta, Daniël Smit, Maria Teresa Soler Roch, Edoardo Traversa, Billur Yaltı, Danil V. Vinnitskiy, Gaëtan Zeyen.

Tax Treaty Case Law around the Globe 2013
https://doi.org/10.59403/2kygdfh
Greece: “Taxes Covered” – Is an extraordinary levy on business profits covered?
https://doi.org/10.59403/2kygdfh001
Portugal: Tax treaty case law on personal and substantive scope
https://doi.org/10.59403/2kygdfh002
Individual Residence Under the Canada – U.S. Tax Treaty: Trieste v. The Queen
https://doi.org/10.59403/2kygdfh003
Slovak Regional Court on a Dutch Holding without sufficient substance
https://doi.org/10.59403/2kygdfh004
Dutch Supreme Court 30 November 2012, BNB 2013/54: Determination of the place of effective management of a non-active company
https://doi.org/10.59403/2kygdfh005
UK: Yates v Revenue and Customs Commissioners
https://doi.org/10.59403/2kygdfh006
Italy: Can agent activities of an Italian Subsidiary constitute a Permanent Establishment of Its Foreign Parent?
https://doi.org/10.59403/2kygdfh007
Spain: Permanent establishment – The concept of “fixed place of business” and the concept of “dependent agent”
https://doi.org/10.59403/2kygdfh008
Czech Republic: 2 Afs 29/2012-18
https://doi.org/10.59403/2kygdfh009
Brazil: Technical services and the application of article 7 under Brazilian treaty practice – A case study
https://doi.org/10.59403/2kygdfh010
India: Mediterranean shipping
https://doi.org/10.59403/2kygdfh011
Netherlands: Thin capitalization rules are not inconsistent with DTCs and EU Law
https://doi.org/10.59403/2kygdfh012
Portugal: Tax treaty case law on the application of Art 12 (royalties)
https://doi.org/10.59403/2kygdfh013
Turkey: The Characterisation of Income as Royalty
https://doi.org/10.59403/2kygdfh014
Mexico: The application of Article 12 to income derived by the lease of Industrial, Commercial and Scientific Equipment
https://doi.org/10.59403/2kygdfh015
Switzerland: Beneficial ownership issues in the light of Art. 10
https://doi.org/10.59403/2kygdfh016
Finland: Do Investment Fund Distributions Constitute Dividends?
https://doi.org/10.59403/2kygdfh017
Kazakhstan: NWKC Case
https://doi.org/10.59403/2kygdfh018
Poland: Judgement of the Supreme Administrative Court of 24 July 2012 (II FSK 2487/11)
https://doi.org/10.59403/2kygdfh019
Canada: Capital Gains Realized by an Austrian Private Foundation: Sommerer v. The Queen
https://doi.org/10.59403/2kygdfh020
France: The Paupardin Case
https://doi.org/10.59403/2kygdfh021
Germany: Interpreting the 183-day rule
https://doi.org/10.59403/2kygdfh022
Germany: Pensions vs. Business Income
https://doi.org/10.59403/2kygdfh023
India: Mohan Balakrisnan Pookulanagara
https://doi.org/10.59403/2kygdfh024
Spain: Taxation of activities related to U2 concerts
https://doi.org/10.59403/2kygdfh025
Belgium: Taking into account foreign income for the -calculation of personal tax deduction
https://doi.org/10.59403/2kygdfh026
Finland: The Permanent Establishment Non-Discrimination Provision and Transfer of Assets
https://doi.org/10.59403/2kygdfh027
Russia: Thin Capitalization Rules and Non-Discrimination Clause in the light of the NaryanmarNefteGaz“ Case
https://doi.org/10.59403/2kygdfh028
USA: The United Airlines Flight Attendants’ Saga Continues
https://doi.org/10.59403/2kygdfh029
UK: Weiser v Revenue and Customs Commissioners
https://doi.org/10.59403/2kygdfh030
Belgium: Territorial allocation of business expenses and -exemption with progression
https://doi.org/10.59403/2kygdfh031
UK: Ben Nevis
https://doi.org/10.59403/2kygdfh032
List of Authors
https://doi.org/10.59403/2kygdfh033

Recommended Books

Tax Treaties and Procedural Law
October 2020

Tax Treaties and Procedural Law
Tax Treaties and Domestic Law
March 2006

Tax Treaties and Domestic Law
On the Legitimacy of International Tax Law
December 2014

Cees Peters

On the Legitimacy of International Tax Law
Justice in International Tax Law
October 2019

Peter Hongler

Justice in International Tax Law
Courts and Tax Treaty Law
June 2007

Courts and Tax Treaty Law