Tax Treaty Case Law Around The Globe 2023
Why this book?
ThiThis 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.s book covers the 32 most important tax treaty cases that were decided around the world in 2022.
Tax Treaty Case Law around the Globe 2023
DOI: https://doi.org/10.59403/2jtx2x8
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Netherlands: The Relevance of (Amended) OECD Models and Commentaries and the Interpretation of the Term “Employer”
DOI: https://doi.org/10.59403/2jtx2x8001
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Italy: Application of Later Versions of the OECD Commentary to Older Double Tax Treaties
DOI: https://doi.org/10.59403/2jtx2x8002
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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).
DOI: https://doi.org/10.59403/2jtx2x8003
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UK: Oppenheimer v HMRC Jonathan Oppenheimer v The Commissioners for Her Majesty’s Revenue and Customs [2002] UKFTT 00112 (TC).
DOI: https://doi.org/10.59403/2jtx2x8004
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France: Partial Exemption of Corporate Income Tax and Residence Status
DOI: https://doi.org/10.59403/2jtx2x8005
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Belgium: Determination of the Seat of Effective Management
DOI: https://doi.org/10.59403/2jtx2x8006
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Belgium: Does an Annual Tax on Collective Investment Undertakings Fall within the Scope of Article 2?
DOI: https://doi.org/10.59403/2jtx2x8007
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Canada: Exchange of Information – the Rémillard Case
DOI: https://doi.org/10.59403/2jtx2x8008
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Portugal: Dual Residency and the Tie-Breaker Rule – the Relevance of the Taxpayer’s Intention and the Role of Exchange of Information
DOI: https://doi.org/10.59403/2jtx2x8009
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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.
DOI: https://doi.org/10.59403/2jtx2x8010
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Australia: There are no Orphans in a Multinational Enterprise – the SingTel Case
DOI: https://doi.org/10.59403/2jtx2x8011
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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.
DOI: https://doi.org/10.59403/2jtx2x8012
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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.
DOI: https://doi.org/10.59403/2jtx2x8013
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Switzerland: Taxation of Post-Doc Researchers
DOI: https://doi.org/10.59403/2jtx2x8014
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India: Google India – Distinction between Distribution Fee and Royalty
DOI: https://doi.org/10.59403/2jtx2x8015
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Denmark: Beneficial Ownership and Abuse of Tax Treaty Rights
DOI: https://doi.org/10.59403/2jtx2x8016
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France: Beneficial Owner and Royalties: Which Tax Treaty to Apply in a Triangular Situation?
DOI: https://doi.org/10.59403/2jtx2x8017
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Norway: Royalty or Business Income – A Credit for Tax not levied in Accordance with the Convention?
DOI: https://doi.org/10.59403/2jtx2x8018
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Spain: The Transfer of Customer and Operational Data as Royalty (Nintendo)
DOI: https://doi.org/10.59403/2jtx2x8019
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Austria: Attribution of Dividends
DOI: https://doi.org/10.59403/2jtx2x8020
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Poland: Home Office PE and Use of Computer Equipment Provided by the Employer
DOI: https://doi.org/10.59403/2jtx2x8021
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Hungary: Server PE – a Legal or an IT Question?
DOI: https://doi.org/10.59403/2jtx2x8022
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Türkiye: Website as a Permanent Establishment
DOI: https://doi.org/10.59403/2jtx2x8023
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Argentina: Tax Court Rules on Construction PE under Belgium-Argentina Tax Treaty
DOI: https://doi.org/10.59403/2jtx2x8024
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Brazil: Worldwide Taxation Rules Versus Article 7 of Brazilian Treaties
DOI: https://doi.org/10.59403/2jtx2x8025
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Portugal: The Impact of the Saving Clause in the Domestic Taxation of Foreign Sourced Capital Gains
DOI: https://doi.org/10.59403/2jtx2x8026
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Canada: Methods to Avoid Double Taxation – the Marin c. La Reine case
DOI: https://doi.org/10.59403/2jtx2x8027
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Italy: Treaty Requires Foreign Tax Credit against Flat Tax
DOI: https://doi.org/10.59403/2jtx2x8028
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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.
DOI: https://doi.org/10.59403/2jtx2x8029
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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
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
This book is part of the Tax Treaty Case Law around the Globe Series
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