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
Resource Information
The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.This item is available to borrow from 1 library branch.
Resource Information
The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.
This item is available to borrow from 1 library branch.
- Language
- eng
- Extent
- xx, 433 pages
- Note
- International conference proceedings
- 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
- Isbn
- 9783707336344
- 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
- Language
- eng
- 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
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.law.upenn.edu/portal/Tax-treaty-case-law-around-the-globe-2016-edited/jDloo1xarw8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.law.upenn.edu/portal/Tax-treaty-case-law-around-the-globe-2016-edited/jDloo1xarw8/">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</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.law.upenn.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.law.upenn.edu/">Biddle Law Library - University of Pennsylvania Law School</a></span></span></span></span></div>
