Coverart for item
The Resource Tax treaty case law around the globe 2017, edited by Michael Lang, Alexander Rust, Jeffrey Owens, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, Peter Essers, Eric C.C.M. Kemmeren, Daniel S. Smit

Tax treaty case law around the globe 2017, edited by Michael Lang, Alexander Rust, Jeffrey Owens, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, Peter Essers, Eric C.C.M. Kemmeren, Daniel S. Smit

Label
Tax treaty case law around the globe 2017
Title
Tax treaty case law around the globe 2017
Statement of responsibility
edited by Michael Lang, Alexander Rust, Jeffrey Owens, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, Peter Essers, Eric C.C.M. Kemmeren, Daniel S. Smit
Contributor
Editor
Subject
Genre
Language
eng
Summary
This book is a unique publication that gives a 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 41 most important tax treaty cases that were decided around the world in 2016. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases.00With the continuously increasing importance of tax treaties, 'Tax Treaty Case Law around the Globe 2017' is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics
Member of
Cataloging source
DLC
Index
no index present
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/relatedWorkOrContributorDate
1965-
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, Michael
  • Rust, Alexander
Series statement
Series on international tax law
Series volume
volume 108
http://library.link/vocab/subjectName
  • International business enterprises
  • Partnership
  • Double taxation
  • Conflict of laws
  • Conflict of laws
  • International business enterprises
  • Partnership
Label
Tax treaty case law around the globe 2017, edited by Michael Lang, Alexander Rust, Jeffrey Owens, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, Peter Essers, Eric C.C.M. Kemmeren, Daniel S. Smit
Instantiates
Publication
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
  • Sengupta, D.P.
  • ; p. 325-331
  • Switzerland : Demarcation between an acceptable group request and an unacceptable "fishing expedition"
  • Papadopoulos, L.
  • ; p. 389-398
  • Turkey : Characterization of cost contribution agreement fees
  • Yalti, B.
  • ; p. 247-258
  • United Kingdom : Do the activities of an employed North Sea diver fall within Article 7 or 14 of the UK-South Africa tax treaty?
  • Baker, P.
  • ; p. 279-283
  • ; p. 83-98
  • United States : Abandonment of residence status
  • Brauner, Y.
  • ; p. 31-36
  • United States : Assistance in the collection of taxes
  • Brauner, Y.
  • ; p. 373-377 --
  • United States : Narrow ALS analysis
  • Brauner, Y.
  • ; p. 99-106
  • United States : It is permissible to apply ALS on a consolidated basis
  • Brauner, Y.
  • ; p. 107-111
  • Argentina : Treaty abuse and beneficial ownership -- the Molinos case
  • Screpante, M.S.
  • --
  • ; p. 115-130
  • Czech Republic : Application of the abuse of law concept in business restructuring
  • Nerudová, D.
  • ; p. 131-137--
  • Australia : Limitations on applying the royalties Article in a digital era
  • Dirkis, M.
  • ; p. 209-219
  • Belgium : Transparent entitites : the case of the French SCI under the Belgium-French tax treaty
  • Richelle, I.
  • ; p. 69-80
  • Germany : Consequences of a treaty override?
  • Brazil, Taxation of controlled foreign companies in Brazil -- still a case for article 7
  • Schoueri, L.E.
  • Galendi, R.A. (Jr.)
  • ; p. 171-184
  • Bulgaria : Procedural requirements for tax treaty relief : a 'penalty' for tax treaty application
  • Slavcheva, S.D.
  • ; p. 197-208
  • Canada : Judicial review of the Canada Revenue Agency's response in a mutual agreement procedure under the Canada-United States tax treaty
  • Duff, D.G.
  • ; p. 379-387
  • Rust, A.
  • Canada : Limitation on elimination of double taxation under the Canada-Brazil income tax treaty
  • Duff, D.G.
  • ; p. 333-342
  • China : Employment income received from outside of China (Article 15 of the OECD Model)
  • Li, N.
  • ; p. 261-269 ----
  • Estonia : Dalkia International S.A.
  • Pahapill, H.
  • ; p. 235-246
  • Finland : Allocation of subsidiary share related loans to a PE
  • ; p. 3-12
  • Helminen, M.
  • ; p. 39-44
  • India : Non-discrimination clause extends exemption from capital gains in case of foreign amalgamation involving Indian assets
  • Sengupta, D.P.
  • ; p. 361-371
  • Israel : The relationship between domestic law and the tax treaty in the interpretation of the relief from double taxation article
  • Benshalom, I.
  • ; p. 351-358
  • Italy : The concept of beneficial ownership in tax treaties and its general anti-avoidance function
  • Pistone, P.
  • Australia : Puppet boards -- where is central management and control exercised and where is the place of effective management?
  • ; p. 185-194
  • Japan : The procedural requirements for applying a treaty and determination of a permanent establishment for an online sales business
  • Endo, T.
  • ; p. 45-52
  • Kazakhstan : Kazmunaiservices & Contracting case on technical services and the MFN clause
  • Balco, T.
  • Yeroshenko, X.
  • ; p. 221-234
  • Luxembourg : Taxation of flight personnel in triangular situations and article 15(3) of the OECD Model
  • Haslehner, W.
  • Dirkis, M.
  • ; p. 271-278
  • Netherlands : The impact on tax treaties of a legal fiction included in national tax law (the "customary wage rule")
  • Kemmeren, E.C.C.M.
  • ; p. 285-312
  • Norway : The remittance rule in the tax treaty between Norway and Singapore
  • Furuseth, E.
  • ; p. 343-350
  • Poland : Can a leader in a cash pooling system be recognized as the beneficial owner of the interest in the meaning of tax treaty law?
  • Litwińczuk, H.
  • ; p. 139-147
  • ; p. 13-21
  • Poland : Can a tax authority change the qualification of items of income of a taxpayer as a result of a double taxation convention providing for qualification in accordance with domestic tax law?
  • Litwińczuk, H.
  • ; p. 53-61
  • Portugal : Artistes' and Sportsmen's income
  • Dourado, A.P.
  • ; p. 315-323
  • Portugal : Domestic losses and worldwide gross income
  • Dourado, A.P.
  • ; p. 63-68
  • Russia : Thin capitalization, recharacterization of interest as dividends and the non-discrimination article
  • India : If there is a transaction between associated enterprises, ALP adjustment has to be made and the contention that there will be overall erosion of the Indian tax base is not relevant
  • Vinnitskiy, D.V.
  • ; p. 399-415
  • Spain : Dividends, leveraged buyouts and the concept of abuse / simulation of domestic law, EU and tax treaties
  • Martín Jiménez, A.J.
  • ; p. 149-170
  • Sweden : Non-taxable collective investment vehicles determined resident under Sweden-Spain income tax treaty
  • Wiman, B.
  • ; p. 23-29
  • Sweden : Taxation of income from entertainment and sporting activities
  • Wiman, B.
Dimensions
23 cm.
Extent
xviii, 422 pages
Isbn
9783707337884
Lccn
2018296774
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
System control number
(OCoLC)1026386169
Label
Tax treaty case law around the globe 2017, edited by Michael Lang, Alexander Rust, Jeffrey Owens, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, Peter Essers, Eric C.C.M. Kemmeren, Daniel S. Smit
Publication
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
  • Sengupta, D.P.
  • ; p. 325-331
  • Switzerland : Demarcation between an acceptable group request and an unacceptable "fishing expedition"
  • Papadopoulos, L.
  • ; p. 389-398
  • Turkey : Characterization of cost contribution agreement fees
  • Yalti, B.
  • ; p. 247-258
  • United Kingdom : Do the activities of an employed North Sea diver fall within Article 7 or 14 of the UK-South Africa tax treaty?
  • Baker, P.
  • ; p. 279-283
  • ; p. 83-98
  • United States : Abandonment of residence status
  • Brauner, Y.
  • ; p. 31-36
  • United States : Assistance in the collection of taxes
  • Brauner, Y.
  • ; p. 373-377 --
  • United States : Narrow ALS analysis
  • Brauner, Y.
  • ; p. 99-106
  • United States : It is permissible to apply ALS on a consolidated basis
  • Brauner, Y.
  • ; p. 107-111
  • Argentina : Treaty abuse and beneficial ownership -- the Molinos case
  • Screpante, M.S.
  • --
  • ; p. 115-130
  • Czech Republic : Application of the abuse of law concept in business restructuring
  • Nerudová, D.
  • ; p. 131-137--
  • Australia : Limitations on applying the royalties Article in a digital era
  • Dirkis, M.
  • ; p. 209-219
  • Belgium : Transparent entitites : the case of the French SCI under the Belgium-French tax treaty
  • Richelle, I.
  • ; p. 69-80
  • Germany : Consequences of a treaty override?
  • Brazil, Taxation of controlled foreign companies in Brazil -- still a case for article 7
  • Schoueri, L.E.
  • Galendi, R.A. (Jr.)
  • ; p. 171-184
  • Bulgaria : Procedural requirements for tax treaty relief : a 'penalty' for tax treaty application
  • Slavcheva, S.D.
  • ; p. 197-208
  • Canada : Judicial review of the Canada Revenue Agency's response in a mutual agreement procedure under the Canada-United States tax treaty
  • Duff, D.G.
  • ; p. 379-387
  • Rust, A.
  • Canada : Limitation on elimination of double taxation under the Canada-Brazil income tax treaty
  • Duff, D.G.
  • ; p. 333-342
  • China : Employment income received from outside of China (Article 15 of the OECD Model)
  • Li, N.
  • ; p. 261-269 ----
  • Estonia : Dalkia International S.A.
  • Pahapill, H.
  • ; p. 235-246
  • Finland : Allocation of subsidiary share related loans to a PE
  • ; p. 3-12
  • Helminen, M.
  • ; p. 39-44
  • India : Non-discrimination clause extends exemption from capital gains in case of foreign amalgamation involving Indian assets
  • Sengupta, D.P.
  • ; p. 361-371
  • Israel : The relationship between domestic law and the tax treaty in the interpretation of the relief from double taxation article
  • Benshalom, I.
  • ; p. 351-358
  • Italy : The concept of beneficial ownership in tax treaties and its general anti-avoidance function
  • Pistone, P.
  • Australia : Puppet boards -- where is central management and control exercised and where is the place of effective management?
  • ; p. 185-194
  • Japan : The procedural requirements for applying a treaty and determination of a permanent establishment for an online sales business
  • Endo, T.
  • ; p. 45-52
  • Kazakhstan : Kazmunaiservices & Contracting case on technical services and the MFN clause
  • Balco, T.
  • Yeroshenko, X.
  • ; p. 221-234
  • Luxembourg : Taxation of flight personnel in triangular situations and article 15(3) of the OECD Model
  • Haslehner, W.
  • Dirkis, M.
  • ; p. 271-278
  • Netherlands : The impact on tax treaties of a legal fiction included in national tax law (the "customary wage rule")
  • Kemmeren, E.C.C.M.
  • ; p. 285-312
  • Norway : The remittance rule in the tax treaty between Norway and Singapore
  • Furuseth, E.
  • ; p. 343-350
  • Poland : Can a leader in a cash pooling system be recognized as the beneficial owner of the interest in the meaning of tax treaty law?
  • Litwińczuk, H.
  • ; p. 139-147
  • ; p. 13-21
  • Poland : Can a tax authority change the qualification of items of income of a taxpayer as a result of a double taxation convention providing for qualification in accordance with domestic tax law?
  • Litwińczuk, H.
  • ; p. 53-61
  • Portugal : Artistes' and Sportsmen's income
  • Dourado, A.P.
  • ; p. 315-323
  • Portugal : Domestic losses and worldwide gross income
  • Dourado, A.P.
  • ; p. 63-68
  • Russia : Thin capitalization, recharacterization of interest as dividends and the non-discrimination article
  • India : If there is a transaction between associated enterprises, ALP adjustment has to be made and the contention that there will be overall erosion of the Indian tax base is not relevant
  • Vinnitskiy, D.V.
  • ; p. 399-415
  • Spain : Dividends, leveraged buyouts and the concept of abuse / simulation of domestic law, EU and tax treaties
  • Martín Jiménez, A.J.
  • ; p. 149-170
  • Sweden : Non-taxable collective investment vehicles determined resident under Sweden-Spain income tax treaty
  • Wiman, B.
  • ; p. 23-29
  • Sweden : Taxation of income from entertainment and sporting activities
  • Wiman, B.
Dimensions
23 cm.
Extent
xviii, 422 pages
Isbn
9783707337884
Lccn
2018296774
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
System control number
(OCoLC)1026386169

Library Locations

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