Coverart for item
The Resource Tax treaty case law around the globe 2016, edited by Eric C.C.M. Kemmeren, Daniel S. Smit, Peter Essers, Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, Jeffrey Owens, Alexander Rust

Tax treaty case law around the globe 2016, edited by Eric C.C.M. Kemmeren, Daniel S. Smit, Peter Essers, Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, Jeffrey Owens, Alexander Rust

Label
Tax treaty case law around the globe 2016
Title
Tax treaty case law around the globe 2016
Statement of responsibility
edited by Eric C.C.M. Kemmeren, Daniel S. Smit, Peter Essers, Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, Jeffrey Owens, Alexander Rust
Contributor
Editor
Subject
Genre
Language
eng
Member of
Cataloging source
OHX
Index
no index present
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/relatedWorkOrContributorDate
  • 1957-
  • 1965-
  • 1949-
http://library.link/vocab/relatedWorkOrContributorName
  • Kemmeren, Eric
  • Smit, D. S.
  • Essers, P. H. J.
  • Lang, Michael
  • Owens, Jeffrey
  • Pistone, Pasquale
  • Rust, Alexander
  • Schuch, Josef
  • Staringer, Claus
  • Storck, Alfred
Series statement
Series on international tax law
Series volume
volume 102
http://library.link/vocab/subjectName
Double taxation
Label
Tax treaty case law around the globe 2016, edited by Eric C.C.M. Kemmeren, Daniel S. Smit, Peter Essers, Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, Jeffrey Owens, Alexander Rust
Instantiates
Publication
Copyright
Note
International conference proceedings
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • Poland: Residence of Individuals
  • Karolina Tetlak
  • France: Tax-Exempt Entities Are Not Eligible for Tax Treaty Benefits
  • Daniel Gutmann
  • Portugal: Tax Residence Certification and Entitlement to Compensatory Interest within a Relief at Source System
  • Joao Felix Pinto Nogueira
  • Italy: Is there a Permanent Establishment?
  • Guglielmo Maisto
  • Spanish Saga on PEs: The Dell Judgment on Commissionaires and Dependent Subsidiaries
  • Adolfo Martin Jimenez
  • New Zealand: Treaty Interpretation on an Exchange of information
  • India: Sale of Airtime and Agency PE
  • D.P. Sengupta
  • South Africa: Curious Case of the Service PE
  • Craig West and Jennifer Roeleveld
  • Czech Republic: Case 2 Afs 8/2014-174
  • Danuse Nerudova
  • Italy: Interest-Free Loans and Transfer Pricing
  • Guglielmo Maisto
  • Luxembourg: Profit Adjustments for Interest-Free Loans in Accordance with Article 9
  • Werner Haslehner
  • Craig Elliffe
  • Australia: Pricing Money, The Chevron Case
  • Graeme S. Cooper
  • United States: The Altera Case
  • Yariv Brauner
  • Germany: Timing Issues in case of Termination of a Permanent Establishment
  • Alexander Rust
  • Germany: Taxing Right for a Golden Handshake and the Effect of a Mutual Agreement between the Competent Tax Authorities
  • Alexander Rust
  • Austria: Termination Payments
  • Michael Lang, Selina Siller and Stephanie Zolles
  • Argentina: an a PE Deduct General Administration Expenses?
  • Luxembourg: Application of Article 16 to a College des Commissaires
  • Werner Haslehner
  • Austria: Entertainers under Article 17
  • Michael Lang, Selina Siller and Stephanie Zolles
  • Belgium: Article 17 OECD Model Still Entertaining Belgian Courts
  • Luc De Broe
  • Poland: Beneficial Ownership of Interest in the Context of Cash Pooling
  • Karolina Tetlak
  • Bolivia: Treaty Shopping and Pacta Sunt Servanda
  • Alvaro Villegas Aldazosa
  • Axel A. Verstraeten
  • Switzerland: SWAP Case and Beneficial Ownership
  • Stefano Bernasconi and Michael Beusch
  • Argentina: Source-Country Approach: Article 7 versus Article 12
  • Axel A. Verstraeten
  • Australia: Royalties and Business Profits in the IT Sector
  • Graeme S. Cooper
  • Netherlands: Exit Taxation of a Substantial Shareholder: Tax Treaty Override?
  • Eric C.C.M. Kemmeren
  • Denmark: Classification of Foreign Income, Double Non-Taxation? Article 26(2) of the Nordic Tax Treaty
  • Soren Friis Hansen
  • Spain: Attribution of Free Capital to PEs and Effectiveness of the Authorized OECD Approach
  • Hungary: Application of Article 23 on Foreign Tax Credit for Lack of Taxable Net Income
  • Daniel Deak
  • United States: The Star Int'l Case
  • Yariv Brauner
  • Netherlands: Triangular Case and Carve-Out Provision under Dutch-Maltese Tax Treaty
  • Daniel Smit
  • Portugal: Non-Discrimination and Access to Domestic Law Incentives for Individuals in the Residence State
  • Joao Felix Pinto Nogueira
  • Canada: The Canada-US Enhanced Information Exchange Agreement and the Canada-US Tax Treaty
  • David G. Duff
  • Alejandro Garcia Heredia
  • Switzerland: Notion of the Persons Involved in the EoI Procedure
  • Michael Beusch
  • Australia: Enforcing Tax Claims Cross-Border
  • Graeme S. Cooper
  • South Africa: Is an Exit Levy a Tax?
  • Jennifer Roeleveld and Craig West
Dimensions
23 cm.
Extent
xx, 433 pages
Isbn
9783707336344
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
Note
Harrassowitz Verlag
Other control number
9783707336344
System control number
(OCoLC)970655748
Label
Tax treaty case law around the globe 2016, edited by Eric C.C.M. Kemmeren, Daniel S. Smit, Peter Essers, Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, Jeffrey Owens, Alexander Rust
Publication
Copyright
Note
International conference proceedings
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • Poland: Residence of Individuals
  • Karolina Tetlak
  • France: Tax-Exempt Entities Are Not Eligible for Tax Treaty Benefits
  • Daniel Gutmann
  • Portugal: Tax Residence Certification and Entitlement to Compensatory Interest within a Relief at Source System
  • Joao Felix Pinto Nogueira
  • Italy: Is there a Permanent Establishment?
  • Guglielmo Maisto
  • Spanish Saga on PEs: The Dell Judgment on Commissionaires and Dependent Subsidiaries
  • Adolfo Martin Jimenez
  • New Zealand: Treaty Interpretation on an Exchange of information
  • India: Sale of Airtime and Agency PE
  • D.P. Sengupta
  • South Africa: Curious Case of the Service PE
  • Craig West and Jennifer Roeleveld
  • Czech Republic: Case 2 Afs 8/2014-174
  • Danuse Nerudova
  • Italy: Interest-Free Loans and Transfer Pricing
  • Guglielmo Maisto
  • Luxembourg: Profit Adjustments for Interest-Free Loans in Accordance with Article 9
  • Werner Haslehner
  • Craig Elliffe
  • Australia: Pricing Money, The Chevron Case
  • Graeme S. Cooper
  • United States: The Altera Case
  • Yariv Brauner
  • Germany: Timing Issues in case of Termination of a Permanent Establishment
  • Alexander Rust
  • Germany: Taxing Right for a Golden Handshake and the Effect of a Mutual Agreement between the Competent Tax Authorities
  • Alexander Rust
  • Austria: Termination Payments
  • Michael Lang, Selina Siller and Stephanie Zolles
  • Argentina: an a PE Deduct General Administration Expenses?
  • Luxembourg: Application of Article 16 to a College des Commissaires
  • Werner Haslehner
  • Austria: Entertainers under Article 17
  • Michael Lang, Selina Siller and Stephanie Zolles
  • Belgium: Article 17 OECD Model Still Entertaining Belgian Courts
  • Luc De Broe
  • Poland: Beneficial Ownership of Interest in the Context of Cash Pooling
  • Karolina Tetlak
  • Bolivia: Treaty Shopping and Pacta Sunt Servanda
  • Alvaro Villegas Aldazosa
  • Axel A. Verstraeten
  • Switzerland: SWAP Case and Beneficial Ownership
  • Stefano Bernasconi and Michael Beusch
  • Argentina: Source-Country Approach: Article 7 versus Article 12
  • Axel A. Verstraeten
  • Australia: Royalties and Business Profits in the IT Sector
  • Graeme S. Cooper
  • Netherlands: Exit Taxation of a Substantial Shareholder: Tax Treaty Override?
  • Eric C.C.M. Kemmeren
  • Denmark: Classification of Foreign Income, Double Non-Taxation? Article 26(2) of the Nordic Tax Treaty
  • Soren Friis Hansen
  • Spain: Attribution of Free Capital to PEs and Effectiveness of the Authorized OECD Approach
  • Hungary: Application of Article 23 on Foreign Tax Credit for Lack of Taxable Net Income
  • Daniel Deak
  • United States: The Star Int'l Case
  • Yariv Brauner
  • Netherlands: Triangular Case and Carve-Out Provision under Dutch-Maltese Tax Treaty
  • Daniel Smit
  • Portugal: Non-Discrimination and Access to Domestic Law Incentives for Individuals in the Residence State
  • Joao Felix Pinto Nogueira
  • Canada: The Canada-US Enhanced Information Exchange Agreement and the Canada-US Tax Treaty
  • David G. Duff
  • Alejandro Garcia Heredia
  • Switzerland: Notion of the Persons Involved in the EoI Procedure
  • Michael Beusch
  • Australia: Enforcing Tax Claims Cross-Border
  • Graeme S. Cooper
  • South Africa: Is an Exit Levy a Tax?
  • Jennifer Roeleveld and Craig West
Dimensions
23 cm.
Extent
xx, 433 pages
Isbn
9783707336344
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
Note
Harrassowitz Verlag
Other control number
9783707336344
System control number
(OCoLC)970655748

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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