Tax Treaty Case Law around the Globe 2019

Tax Treaty Case Law around the Globe - 2019
This book is a unique publication that discusses the 41 most important tax treaty cases which were decided by judges in 2018 around the globe.

Why this book?

This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the 41 most important tax treaty cases which were decided around the world in 2018. 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 2019 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.

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

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Editor(s)

Michael Lang, Professor and Head of the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business).

Alexander Rust, Professor at 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, Professor at the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business), Associate Professor at the University of Salerno, Italy and Academic Chairman of IBFD.

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 Fiscal Institute Tilburg of Tilburg University, the Netherlands, Chairman of the Tax Law Department of the Fiscal Institute Tilburg of Tilburg University and member of the Board of the European Tax College.

Eric C.C.M. Kemmeren, Professor of International Tax Law and International Taxation at the Fiscal Institute Tilburg of Tilburg University, 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.

Cihat Öner, Associate Professor at the Fiscal Institute Tilburg of Tilburg University, the Netherlands.

Daniël S. Smit, Professor at the Fiscal Institute Tilburg of Tilburg University, the Netherlands.

Tax Treaty Case Law around the Globe 2019
https://doi.org/10.59403/1egfqbv
Limited Partnerships and Treaty Benefits – Resource Capital Fund IV: Pagone J and Full Federal Court
https://doi.org/10.59403/1egfqbv001
Classification of various extraordinary levies as “substantially similar taxes” under DTCs
https://doi.org/10.59403/1egfqbv002
Brazil: Taxes Covered: Substantially Similar Taxes
https://doi.org/10.59403/1egfqbv003
Poland: Deduction of state taxes paid in the United States
https://doi.org/10.59403/1egfqbv004
Netherlands: Place where a company is managed and controlled in order to determine the tax treaty residence
https://doi.org/10.59403/1egfqbv005
India: Automated equipment can create a PE and there is no need for human intervention: MasterCard Asia Pacific Pte Ltd
https://doi.org/10.59403/1egfqbv006
India: Commission paid for brokerage services is not Fees for Technical services (FTS) – Evolv Clothing case
https://doi.org/10.59403/1egfqbv007
Switzerland: Requirements for Foreign Permanent Establishment recognition
https://doi.org/10.59403/1egfqbv008
Luxembourg: Conflict of qualification and partnership income: autonomous and common interpretation
https://doi.org/10.59403/1egfqbv009
Netherlands: Constructive dividend as a result of interest-free loan in Ireland: extra-territorial application of the Dutch arm’s length principle?
https://doi.org/10.59403/1egfqbv010
France: The Deductibility of Wild Withholding Taxes
https://doi.org/10.59403/1egfqbv011
Services Permanent Establishment under the Canada-United States Tax Treaty: Wolf v. The Queen, 2018 TCC 84
https://doi.org/10.59403/1egfqbv012
OECD Transfer Pricing Guidelines are not law in Malawi
https://doi.org/10.59403/1egfqbv013
Hungary: The application of the arm’s length principle regarding the transfer pricing of intra-group loan agreements
https://doi.org/10.59403/1egfqbv014
Source Rules in Tax Treaties and Domestic Law: Satyam Case
https://doi.org/10.59403/1egfqbv015
Supreme Court of 11 October 2018, case no. 25219
https://doi.org/10.59403/1egfqbv016
India: Front end fee does not amount to interest – the case of Société de Promotion et de Participation pour la Coopération Economique
https://doi.org/10.59403/1egfqbv017
Bulgaria: Interest, Beneficial Ownership, and Anti-Abuse
https://doi.org/10.59403/1egfqbv018
Poland: Beneficial owner requirement in different language versions of the Poland-Sweden Tax Treaty
https://doi.org/10.59403/1egfqbv019
Test for meeting the beneficial owner requirement under Art. 10 of DTCs
https://doi.org/10.59403/1egfqbv020
Capital Gains on the Sale of Shares: Alta Energy Luxembourg S.A.R.L. v. The Queen
https://doi.org/10.59403/1egfqbv021
A Ship “operated in international traffic”? – Article 15(3) of the Nordic Tax Treaty
https://doi.org/10.59403/1egfqbv022
South Africa: Where is Employment Exercised when the Employee Renders Services in a Third State
https://doi.org/10.59403/1egfqbv023
Belgium: Tax Treatment of the Pension of a Retired School Teacher and the Social Security Benefits for Work Incapacity under the Belgium-Netherlands DTC
https://doi.org/10.59403/1egfqbv024
Is a soccer referee a sportsperson? Do all the activities of a company organizing concerts fall within the ambit of Article 17?
https://doi.org/10.59403/1egfqbv025
Supreme Court of 7 September 2018, case no. 21865
https://doi.org/10.59403/1egfqbv026
Portugal: Is a corporation owning the image rights or economic rights of professional soccer players a “star company”?
https://doi.org/10.59403/1egfqbv027
Belgium: Tax Treatment of a Lump Sum Payment for the Exploitation of the Image Rights of a Professional Football Player under the Belgium–Croatia DTC
https://doi.org/10.59403/1egfqbv028
Spain: Double International Taxation as a result of an inbound dividend payment
https://doi.org/10.59403/1egfqbv029
Discretionary Treaty Benefits
https://doi.org/10.59403/1egfqbv030
China: A tax relief for corporate reorganizations was denied to an Italian company (article 24 of the OECD Model)
https://doi.org/10.59403/1egfqbv031
The Scope of Exchange of Information in Tax Treaties
https://doi.org/10.59403/1egfqbv032
Switzerland: The Narrowing Window for Challenging the Exchange of Information
https://doi.org/10.59403/1egfqbv033
Hungary: Registration requirement for advertisement tax purposes through the prism of tax treaty non-discrimination provision
https://doi.org/10.59403/1egfqbv034