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Tax Treaty Case Law around the Globe 2014

Schriftenreihe IStR Band 89 (Ausgabe Österreich)

Cite this publication as

Michael Lang(Hg.), Peter ESSERS(Hg.), Daniel S. Smit(Hg.), Eric Kemmeren(Hg.), Alexander Rust, LL.M.(Hg.), Alfred Storck(Hg.), Claus Staringer(Hg.), Josef Schuch(Hg.), Pasquale Pistone(Hg.), Jeffrey Owens(Hg.), Tax Treaty Case Law around the Globe 2014 (2014), Linde Verlag, 1210 Wien, ISBN: 9783709406694

Beschreibung

Global overview of international tax disputes on DTC



This e-book provides 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 39 most important tax treaty cases which were decided in 2013 around the world. The systematic structure of each case allows easy and efficient comparison of the varying application and interpretation of tax treaties in different regimes. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2014 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational enterprises, policymakers, tax administrators, judges and academics.

Inhaltsverzeichnis

  • BEGINN
  • Preface
  • Part One: Tax Treaty Interpretation and Permanent Establishment
  • Chapter 1: Spain: Are Activities in Vessels, Geographically Concentrated Areas and Director’s Homes PEs?
  • Chapter 2: Italy: Italian PE of Slovenian Citizen Who Acted as Tourist Intermediary for a Slovenian Ski Club
  • Chapter 3: Sweden: Can a Computer Server Constitute a Permanent Establishment?
  • Chapter 4: United Kingdom: Michael Macklin v. Commissioners for Her Majesty’s Revenue and Customs
  • Part Two: Business Profits and Personal Independent Services
  • Chapter 5: France: Is There Symmetry between State of Taxation and State of Deduction of Expenses?
  • Chapter 6: Netherlands: Income from Former Research and Fixed Base and an Origin-Based Alternative
  • Chapter 7: Germany: Hidden Profit Distributions under the German-Netherlands Tax Treaty and Transfer Pricing
  • Chapter 8: Canada: Judicial Review of Taxpayer’s Request for Competent Authority Assistance under Canada-United States Tax Treaty
  • Chapter 9: Denmark: “Arm’s Length” under Article 9(1) of the Denmark-Czech Republic Tax Treaty
  • Chapter 10: Czech Republic: Thin Capitalization Rules and Associated Enterprises
  • Part Three: Dividends, Beneficial Ownership and Capital Gains
  • Chapter 11: Netherlands: Sale of Dutch Real Estate by Non-Resident Company, Roll-Over Relief and Recapture: Tax Treaty Override?
  • Chapter 12: France: When Does a French Taxpayer Who Transfers Tax Residence to Switzerland Become a Swiss Resident under the Treaty?
  • Chapter 13: Italy: The Meaning of “Payment” of Dividend under the OECD Model Revisited
  • Chapter 14: Germany: US S Corporation and Income Allocation under Germany-United States Tax Treaty
  • Chapter 15: Mexico: Use of DTCs Is Subject to More Requirements Than Demonstration of Fiscal Residence in the Contracting State
  • Part Four: Royalties
  • Chapter 16: Kazakhstan: The Oriflame Case – Beneficial Ownership in Sub-Licence Arrangements
  • Chapter 17: Turkey: Leasing of Aircraft – Characterization of Leasing Payments as Royalties
  • Chapter 18: Spain: Distribution Agreements between Independent Parties, Royalties and Use of Secret Comparables To Fix the Royalty
  • Chapter 19: India: The Right Florist Case: Online Advertisement Revenues and the Legal Effect of India’s Position on the OECD Model
  • Chapter 20: India: Verizon Communications: Broadband Charges Paid from India Taxable as Royalty
  • Chapter 21: India: Siemens Ltd – To Be Taxed as Fees for Technical Services Some Human Intervention Is a Must
  • Part Five: Labour Income
  • Chapter 22: Austria: The Meaning of the Term “Employer” under Article 15(2)
  • Chapter 23: Finland: Taxing Rights on Employee Stock Options under Tax Treaties and the Relevance of the OECD Model Commentary
  • Chapter 24: Israel: Relationship between the Employment Article and the Sportsmen Article
  • Chapter 25: United States: Allocation of Payments Received for Royalties and Personal Services under Endorsement Contracts
  • Part Six: Other Income, Avoidance of Double Taxation and Non-Discrimination
  • Chapter 26: Sweden: Is Fictitious Income Covered by Tax Treaties?
  • Chapter 27: Belgium: Limitation of Foreign Tax Credit Does Not Infringe Article 23 of the Former Belgium-US Treaty
  • Chapter 28: Sweden: The Foreign Tax Credit and Disparities
  • Chapter 29: Portugal: PE and Non-Discrimination Regarding Domestic Relief for Double Economic Taxation
  • Chapter 30: Russia: Thin Capitalization Rules between Sister Companies under Luxembourg-Russia DTC
  • Part Seven: Exchange of Information, Legal Protection and Retroactivity
  • Chapter 31: Switzerland: Group Request under the Switzerland-United States Tax Treaty
  • Chapter 32: Luxembourg: The Standard of “Foreseeable Relevance”
  • Chapter 33: Liechtenstein: Fishing Expedition
  • Chapter 34: Luxembourg: Disclosure of Information Requests in Court
  • Chapter 35: Liechtenstein: Legal Protection in Requested State
  • Chapter 36: Portugal: Right To Be Notified in Requested State
  • Chapter 37: Australia: Use of Information Collected from Cayman Islands
  • Chapter 38: Canada: Limitation Period for Secondary Transfer Pricing Adjustments
  • Chapter 39: Switzerland: Revised Wording of Article 26 on Mutual Administrative Assistance in Tax Matters
  • Contributors
  • Series on International Tax Law

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