Lang / Rust / Owens Tax Treaty Case Law around the Globe 2017

Series on International Tax Law, Volume 108
1. Auflage 2018
ISBN: 978-3-7094-0910-7
Verlag: Linde Verlag Ges.m.b.H.
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, Deutsch, Band 108, 440 Seiten

Reihe: Schriftenreihe zum Internationalen Steuerrecht

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 forty-one most important tax treaty cases which 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. With the continuously increasing importance of tax treaties, the proposed book is a valuable reference tool for all tax practitioners, multinational enterprises, policymakers, tax administrators, judges and academics who are active in tax treaty case law.

Autoren/Hrsg.

Lang, Michael

Rust, Alexander

Owens, Jeffrey

Pistone, Pasquale

Schuch, Josef

Staringer, Claus

Storck, Alfred

Alfred,

Essers, Peter

Smit, Daniel

Kemmeren, Eric

Inhaltsverzeichnis

1;Preface;5
2;List of Contributors;7
3;Contents;15
4;Personal and Substantive Scope (Art 1, 2 and 4 OECD Model);19
4.1;Germany: Consequences of a Treaty Override?;20
4.2;Australia: Puppet Boards – Where is Central Management and Control Exercised and Where is the Place of Effective Management?;30
4.3;Sweden: Non-taxable Collective Investment Vehicles Determined Resident under Sweden-Spain Income Tax Treaty;39
4.4;United States: Abandonment of Residence Status;46
5;Business profits and permanent establishments (Art 5, 6, 7, 8 and 14 OECD Model);52
5.1;Finland: Allocation of Subsidiary Share Related Loans to a PE;53
5.2;Japan: The Procedural Requirements for Applying a Treaty and Determination of a Permanent Establishment for an Online Sales Business;59
5.3;Poland: Can a Tax Authority Change the Qualification of Items of Income of a Taxpayer as a Resultof a Double Taxation Convention Providing for Qualification in Accordance with Domestic Tax Law?;67
5.4;Portugal: Domestic Losses and Worldwide Gross Income;76
5.5;Belgium: Transparent Entities: The Case of the French SCI under the Belgium-French Tax Treaty;82
6;Associated Enterprises (Art 9 OECD Model);94
6.1;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;95
6.2;United States: Narrow ALS Analysis;111
6.3;United States: It is Permissible to Apply the ALS on a Consolidated Basis;119
7;Dividend and interest (Art 10 and Art 11 OECD Model);124
7.1;Argentina: Treaty Abuse and Beneficial Ownership – the Molinos Case;125
7.2;Czech Republic: Application of the Abuse of Law Concept in Business Restructuring;141
7.3;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?;148
7.4;Spain: Dividends, Leveraged Buyouts and the Concept of Abuse / Simulation in Domestic Law, EU Law and Tax Treaties;157
7.5;Brazil: Taxation of Controlled Foreign Companies in Brazil – Still a Case for Article 7;179
7.6;Italy: The Concept of Beneficial Ownership in Tax Treaties and its General Anti-Avoidance Function;193
8;Royalties and Capital Gains (Art 12 and 13 OECD Model);203
8.1;Bulgaria: Procedural Requirements for Tax Treaty Relief: a “Penalty” for Tax Treaty Application;204
8.2;Australia: Limitations on applying the royalties Article in a digital era;216
8.3;Kazakhstan: Kazmunaiservices & Contracting Case on Technical Services and the MFN Clause;227
8.4;Estonia: Dalkia International S.A.;241
8.5;Turkey: Characterization of Cost Contribution Agreement Fees;253
9;Employment Income (Art 15, 18 and 19 OECD Model);265
9.1;China: Employment Income Received from Outside of China (Article 15 of the OECD Model);266
9.2;Luxembourg: Taxation of Flight Personnel in Triangular Situations and Article 15(3) of theOECD Model;275
9.3;United Kingdom: Do the Activities of an Employed North Sea Diver Fall within Article 7 or 14 of the UK-South Africa Tax Treaty?;283
9.4;Netherlands: The Impact on Tax Treaties of a Legal Fiction included in National Tax Law (the “customary wage rule”);288
10;Directors’ fees, Artistes and Sportsmen, Students and Other Income, Methods to Avoid Double Taxation (Art 16, 17, 20, 21 and Art 23 OECD Model Convention);316
10.1;Portugal: Artistes’ and Sportsmen’s Income;317
10.2;Sweden: Taxation of Income from Entertainment and Sporting Activities;326
10.3;Canada: Limitation on Elimination of Double Taxation under the Canada-Brazil Income Tax Treaty;333
10.4;Norway: The Remittance Rule in the Tax Treaty between Norway and Singapore;343
10.5;Israel: The Relationship between Domestic Law and the Tax Treaty in the Interpretation of the Relief from Double Taxation Article;351
11;Non-discrimination, mutual agreement and mutual assistance (Art 24–27 OECD Model Convention);359
11.1;India: Non-Discrimination Clause Extends Exemption from Capital Gains in case of Foreign Amalgamation involving Indian Assets;360
11.2;United States: Assistance in the Collection of Taxes;371
11.3;Canada: Judicial Review of the Canada Revenue Agency’s Response in a Mutual Agreement Procedure under the Canada-United States Tax Treaty;376
11.4;Switzerland: Demarcation between an Acceptable Group Request and an Unacceptable “Fishing Expedition”;385
11.5;Russia: Thin Capitalization, Recharacterization of Interest as Dividends and the Non-Discrimination Article;395
12;Series on International Tax Law;412