Tax Treaty Case Law around the Globe 2016
Schriftenreihe IStR Band 102
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Michael Lang (Hg.), Pasquale Pistone (Hg.), Josef Schuch (Hg.), Claus Staringer (Hg.), Alfred Storck (Hg.), Eric Kemmeren (Hg.), Peter ESSERS (Hg.), Jeffrey Owens (Hg.), Alexander Rust (Hg.), Daniel Smit (Hg.), Tax Treaty Case Law around the Globe 2016 (2017), Linde Verlag, 1210 Wien, ISBN: 9783709408605
Beschreibung / Abstract
A Global Overview of International Tax Disputes on DTC
This 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 37 most important tax treaty cases which were decided in 2015 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 2016 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.
This 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 37 most important tax treaty cases which were decided in 2015 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 2016 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.
Beschreibung
A Global Overview of International Tax Disputes on DTCThis 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 37 most important tax treaty cases which were decided in 2015 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 2016 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: Scope, Tax Treaty Interpretation and Residence
- Chapter 1: New Zealand: Treaty Interpretation on an Exchange of Information
- Chapter 2: Argentina: Can a PE Deduct General Administration Expenses?
- Chapter 3: Spain: Attribution of Free Capital to PEs and Effectiveness of the Authorized OECD Approach
- Chapter 4: South Africa: Is an Exit Levy a Tax?
- Chapter 5: Poland: Residence of Individuals
- Chapter 6: France: Tax-Exempt Entities Are Not Eligible for Tax Treaty Benefits
- Chapter 7: Portugal: Tax Residence Certification and Entitlement to Compensatory Interest within a Relief at Source System
- Part Two: Permanent Establishment
- Chapter 8: Italy: Is there a Permanent Establishment?
- Chapter 9: The Spanish Saga on PEs: The Dell Judgment on “Commissionaires† and “Dependent Subsidiaries†
- Chapter 10: India: Sale of Airtime and Agency PE
- Chapter 11: South Africa: Curious Case of the Service PE
- Part Three: Business Profits and Transfer Pricing
- Chapter 12: Czech Republic: Case 2 Afs 8/2014-174
- Chapter 13: Italy: Interest-Free Loans and Transfer Pricing
- Chapter 14: Luxembourg: Profit Adjustments for Interest-Free Loans in Accordance with Article 9
- Chapter 15: Australia: Pricing Money – The Chevron Case
- Chapter 16: United States: The Altera Case
- Chapter 17: Germany: Timing Issues in case of Termination of a Permanent Establishment
- Part Four: Labour Income
- Chapter 18: Germany: Taxing Right for a Golden Handshake and the Effect of a Mutual Agreement between the Competent Tax Authorities
- Chapter 19: Austria: Termination Payments
- Chapter 20: Luxembourg: Application of Article 16 to a “Collà¨ge des Commissaires†
- Chapter 21: Austria: Entertainers under Article 17
- Chapter 22: Belgium: Article 17 OECD Model Still Entertaining Belgian Courts
- Part Five: Beneficial Ownership, Royalties and Capital Gains
- Chapter 23: Poland: Beneficial Ownership of Interestin the Context of Cash Pooling
- Chapter 24: Bolivia: Treaty Shopping and Pacta Sunt Servanda
- Chapter 25: Switzerland: “SWAP Case† and Beneficial Ownership
- Chapter 26: Argentina: Source-Country Approach: Article 7 versus Article 12
- Chapter 27: Australia: Royalties and Business Profits in the IT Sector
- Chapter 28: Netherlands: Exit Taxation of a Substantial Shareholder: Tax Treaty Override?
- Part Six: Relief for Double Taxation and LOB
- Chapter 29: Denmark: Classification of Foreign Income; Double Non-Taxation? Article 26(2) of the Nordic Tax Treaty
- Chapter 30: Hungary: Application of Article 23 on Foreign Tax Credit for Lack of Taxable Net Income
- Chapter 31: United States: The Starr Int†™l Case
- Chapter 32: Netherlands: Triangular Case and Carve-Out Provision under Dutch-Maltese Tax Treaty
- Part Seven: Non-Discrimination, Exchange of Information and Recovery
- Chapter 33: Portugal: Non-Discrimination and Access to Domestic Law Incentives for Individuals in the Residence State
- Chapter 34: Canada: The Canada-US Enhanced Information Exchange Agreement and the Canada-US Tax Treaty
- Chapter 35: Switzerland: Notion of the Persons Involved in the EoI Procedure
- Chapter 36: Australia: Enforcing Tax Claims Cross-Border
- List of Cases
- Contributors