Tax Treaty Case Law around the Globe 2015
Schriftenreihe IStR Band 97 (Ausgabe Österreich)
Cite this publication as
Michael Lang (Hg.), Pasquale Pistone (Hg.), Josef Schuch (Hg.), Claus Staringer (Hg.), Alfred Storck (Hg.), Eric Kemmeren (Hg.), Peter ESSERS (Hg.), Jeffrey Owens (Hg.), Daniel Smit (Hg.), Tax Treaty Case Law around the Globe 2015 (2016), Linde Verlag, 1210 Wien, ISBN: 9783709407363
Descripción / Abstract
A Global Overview of International Tax Disputes on DTC
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 thirty-eight most important tax treaty cases which were decided in 2014 around the world. The systematic structure of each case allows the easy and efficient study and comparison of the various applications and interpretation of tax treaties in different regimes.
Never before have tax treaty court decisions around the world been presented in such a comprehensive and structured way. With the continuously increasing importance of tax treaties, the proposed book is a valuable resource and a must for all practitioners, multinational businesses, policy makers, tax administrators, judges and academics who are active in tax treaty case law.
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 thirty-eight most important tax treaty cases which were decided in 2014 around the world. The systematic structure of each case allows the easy and efficient study and comparison of the various applications and interpretation of tax treaties in different regimes.
Never before have tax treaty court decisions around the world been presented in such a comprehensive and structured way. With the continuously increasing importance of tax treaties, the proposed book is a valuable resource and a must for all practitioners, multinational businesses, policy makers, tax administrators, judges and academics who are active in tax treaty case law.
Descripción
A Global Overview of International Tax Disputes on DTC 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 thirty-eight most important tax treaty cases which were decided in 2014 around the world. The systematic structure of each case allows the easy and efficient study and comparison of the various applications and interpretation of tax treaties in different regimes. Never before have tax treaty court decisions around the world been presented in such a comprehensive and structured way. With the continuously increasing importance of tax treaties, the proposed book is a valuable resource and a must for all practitioners, multinational businesses, policy makers, tax administrators, judges and academics who are active in tax treaty case law.
Índice
- BEGINN
- Preface
- List of Contributors
- Personal and Substantive Scope (Art 1, 2 and 4 OECD Model) – part I
- Australia: Hybrid entities – Resource Capital Fund III LP Case
- United Kingdom: George Anson vs. HMRC
- Argentina: Petrobras Case: Is Argentinian Minimum Presumed Income Tax covered in Tax Treaties?
- Finland: Is the Estonian Corporate Tax Covered by Article 2 and Creditable under Article 23?
- Personal and Substantive Scope (Art 1, 2 and 4 OECD Model) – part II
- Canada: Conrad Black vs. the Queen – Dual Residence and the Remittance Basis of Taxation
- Luxembourg: The Effect of a Tax Treaty Tie-breaker for Dual Residents
- Norway: GE Healthcare Case – Hybrid Entity
- South Korea: The Application of Tax Treaties to Partnerships and Hybrid Entities
- Business Profits (Art 6, 7 and Art 14 OECD Model) and Permanent Establishments (Art 5 OECD Model)
- Brazil: CFC Rules and Tax Treaties in Brazil: A Case for Article 7
- France: Minister vs. Société Bayerische Hypo und Vereinsbank
- France: Société DGFP Zeta
- Austria: Constitutional Review of Tax Treaties
- Poland: Has the Non-resident Company as a Shareholder of the Polish SKA a Permanent Establishment in Poland?
- Bolivia: Total E&P Bolivie Sucursal Bolivia, a PE of two French Companies at the Same Time
- Italy: No Permanent Establishment for Toll Manufacturers without Participation in Strategic Decision-Making
- Spain: The Spanish Position on the Concept of PE: “Complex Operative Settlements† and “Industrial Dependent Agents† as PEs
- Dividends, Interest, Royalties and Capital Gains (Art 10, 11, 12 and 13 OECD Model) – part I
- Netherlands: Taxation of Notional Amount (Box 3) Rather than Paid Dividend: No Tax Treaty Override
- Denmark: Capital Gains; Permanent Establishment; Article 7 of the Denmark-Germany Tax Treaty
- Norway: Dividend; Article 10 of the Nordic tax treaty
- Dividends, Interest, Royalties and Capital Gains (Art 10, 11, 12 and 13 OECD Model) – part II
- Argentina: Treaty Entitlement and Abuse: Argentina†™s Molinos Case
- Australia: Royalties – Task Technology and Seven Network Cases
- Poland: The Legitimacy of Double Tax Relief for Dividends Prior to Directive 2014/86/EU: Poland†™s 2014 Supreme Administrative Court Judgment (II FSK 187/12)
- Associated Enterprises (Art 9 OECD Model)
- Canada: McKesson Canada Corporation vs. The Queen – Judges are Human
- Finland: KHO 2014/2117 (119) – Does Article 9 Allow Reclassification of Hybrid Debt as Equity in Finland?
- India: Whether Transactions between two Resident Companies are within the Scope of India†™s Transfer Pricing Regulation: the Case of Vodafone (India) Services Pvt Ltd
- Employment Income (Art 15, 18 and 19 OECD Model); Directors†™ Fees, Artistes and Sportsmen, Students and Other Income (Art 16, 17, 20, 21 OECD Model)
- Spain: Article 15 OECD Model Convention, Stock Options and Inpatriate Tax Regimes: Judgment of “Tribunal Superior de Justicia† of Madrid of 12 March 2014
- Russia: Withholding Tax on Agency Fees under the Russia-Germany Tax Treaty (Articles 14, 15 and 21)
- Belgium: Employment Income from Directors – Physical Presence in the Source State
- Belgium: Allocation of Employment Income from Sportspersons
- United Kingdom: Michael Macklin vs. HMRC
- United States: The Saving Clause, Green Card Holders and Article 19
- Methods to Avoid Double Taxation, Mutual Agreement Procedure, Exchange of information and Assistance in the Collection of Taxes (Art 23, 25, 26 and 27 OECD Model); Non-discrimination (Art 24 OECD Model)
- Belgium: Constitutionality of Interest Credit in Belgium-Australia DTC
- Netherlands: Dutch Supreme Court 31 January 2014, BNB 2014/77: Worldwide Taxation of Non-Resident Taxpayers for Purposes of Calculating the Average Tax Rate: Tax Treaty Override?
- Switzerland: The Revised Provisions on Administrative Assistance in Swiss Double Taxation Agreements: Limitations Arising from National Law
- Switzerland: Substantiation of a request under the France-Switzerland Tax Treaty
- South Africa: Retrospectivity of Treaty Clauses Regarding Assistance in the Collection of Taxes and the Preservation of Assets
- India: Credit for Taxes “Paid† as opposed to “payable† – the Case of Vijay Electricals Ltd
- India: Is a Competent Authority Determination on the Existence of a PE in the Source State Determinative? – The Case of eFunds Inc