Tax Treaty Case Law around the Globe 2015
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1 Schriftenreihe zum Internationalen Steuerrecht Tax Treaty Case Law around the Globe 2015 Schriftenreihe IStR Band 97 Bearbeitet von Michael Lang, Alexander Rust, Jeffrey Owens, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, Peter ESSERS, Eric Kemmeren, Daniel Smit 1. Auflage Taschenbuch. 384 S. Paperback ISBN Format (B x L): 15,5 x 22,5 cm Steuern > Internationales Steuerrecht Zu Leseprobe schnell und portofrei erhältlich bei Die Online-Fachbuchhandlung beck-shop.de ist spezialisiert auf Fachbücher, insbesondere Recht, Steuern und Wirtschaft. Im Sortiment finden Sie alle Medien (Bücher, Zeitschriften, CDs, ebooks, etc.) aller Verlage. Ergänzt wird das Programm durch Services wie Neuerscheinungsdienst oder Zusammenstellungen von Büchern zu Sonderpreisen. Der Shop führt mehr als 8 Millionen Produkte.
2 Preface... V List of Contributors... VII Personal and Substantive Scope (Art 1, 2 and 4 OECD Model) part I Richard Vann Australia: Hybrid entities Resource Capital Fund III LP Case... 3 Philip Baker United Kingdom: George Anson vs. HMRC Axel Verstraeten Argentina: Petrobras Case: Is Argentinian Minimum Presumed Income Tax covered in Tax Treaties? Marjaana Helminen 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 Brian J. Arnold Canada: Conrad Black vs. the Queen Dual Residence and the Remittance Basis of Taxation Werner Haslehner Luxembourg: The Effect of a Tax Treaty Tie-breaker for Dual Residents Eivind Furuseth Norway: GE Healthcare Case Hybrid Entity Hyejung Byun South Korea: The Application of Tax Treaties to Partnerships and Hybrid Entities Lang et al (Eds), Tax Treaty Case Law around the Globe 2015 XIII
3 Business Profits (Art 6, 7 and Art 14 OECD Model) and Permanent Establishments (Art 5 OECD Model) Luís Eduardo Schoueri/Mateus Calicchio Barbosa Brazil: CFC Rules and Tax Treaties in Brazil: A Case for Article Emmanuelle Cortot-Boucher France: Minister vs. Société Bayerische Hypo und Vereinsbank Emmanuelle Cortot-Boucher France: Société DGFP Zeta Alexander Rust Austria: Constitutional Review of Tax Treaties Hanna Litwińczuk Poland: Has the Non-resident Company as a Shareholder of the Polish SKA a Permanent Establishment in Poland? Alvaro Villegas Bolivia: Total E&P Bolivie Sucursal Bolivia, a PE of two French Companies at the Same Time Pasquale Pistone Italy: No Permanent Establishment for Toll Manufacturers without Participation in Strategic Decision-Making Adolfo Martín Jiménez 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 Eric C.C.M. Kemmeren Netherlands: Taxation of Notional Amount (Box 3) Rather than Paid Dividend: No Tax Treaty Override Søren Friis Hansen Denmark: Capital Gains; Permanent Establishment; Article 7 of the Denmark-Germany Tax Treaty Eivind Furuseth Norway: Dividend; Article 10 of the Nordic tax treaty XIV Lang et al (Eds), Tax Treaty Case Law around the Globe 2015
4 Dividends, Interest, Royalties and Capital Gains (Art 10, 11, 12 and 13 OECD Model) part II Axel Verstraeten Argentina: Treaty Entitlement and Abuse: Argentina s Molinos Case Richard Vann Australia: Royalties Task Technology and Seven Network Cases Hanna Litwińczuk 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) Brian J. Arnold Canada: McKesson Canada Corporation vs. The Queen Judges are Human Marjaana Helminen 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) Adolfo Martín Jiménez Spain: Article 15 OECD Model Convention, Stock Options and Inpatriate Tax Regimes: Judgment of Tribunal Superior de Justicia of Madrid of 12 March Danil V. Vinnitskiy 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 Lang et al (Eds), Tax Treaty Case Law around the Globe 2015 XV
5 Belgium: Allocation of Employment Income from Sportspersons Philip Baker United Kingdom: Michael Macklin vs. HMRC Yariv Brauner United States: The Saving Clause, Green Card Holders and Article 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 Daniël Smit 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? Salome Zimmermann/Beat König Switzerland: The Revised Provisions on Administrative Assistance in Swiss Double Taxation Agreements: Limitations Arising from National Law Stefano Bernasconi/Michael Beusch Switzerland: Substantiation of a request under the France-Switzerland Tax Treaty Craig West/Jennifer Roeleveld 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 XVI Lang et al (Eds), Tax Treaty Case Law around the Globe 2015
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