Store International Tax Treaty Case Law Around the Globe
Tax Treaty Case Law Around the Globe by

Tax Treaty Case Law Around the Globe

Edited by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck, Luc De Broe, Peter Essers, Eric CCM Kemmeren, F.J.G.M. Vanistendael


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Although tax treaties may look similar because they are usually based on model tax conventions, clear differences in interpretation and application become evident in the diversity of court decisions on tax treaty issues worldwide. In this book, outstanding experts from over thirty jurisdictions discuss the most relevant recent court decisions taken in their countries. The contributions, focusing on the potential impact of the judgments on the interpretation and application of tax treaties in other countries, cover such important aspects as the following:

  • residence requirements;
  • cross-border partnerships;
  • characterization of interest payments;
  • transfer pricing;
  • royalties;
  • directors’ fees;
  • artistes’ and sportsmen’s income;
  • students’ income; and ;
  • compensation of losses.

Each discussion gives the facts of each case (many of the cases are not accessible in English), the reasoning of the court, and the author’s observations. The systematic structure of each report allows different tax treaty case law to be studied and compared in a simple and efficient way – something that has never been done this comprehensively before. With the continuously increasing importance of tax treaties, this global overview of international tax disputes on double tax conventions is a valuable resource for practitioners and academics active in tax treaty case law. It will also be of value for multinational businesses, policymakers, and tax administrations as a source of alternative approaches and best practice models.

Last Updated 01/27/2012
Update Frequency As Needed
Product Line Kluwer Law International
ISBN 9789041138767
SKU 10059524-0001
Table of Contents



1. Personal and substantive scope (Art 1, 2 and 4 OECD Model) David G. Duff

Canada: Tax Treaty Interpretation and the Residence of a Hybrid Entity Aurelian Opre/Romana Schuster

Romania: Form and Substance Requirements to Be Met by a Tax Residence Certificate Daniel Deák

Hungary: Does the Hungarian Local Trade Tax Fall within the Substantive Scope of a DTC? Eric C.C.M. Kemmeren

Netherlands: How to Prove Residence of the Other Contracting State for Tax Treaty Purposes? Gustavo Lopes Courinha

Portugal: Deemed Residence – The Case of Households in the Light of Article 4(1) OECD MC Jürgen Lüdicke

Germany: Florida LLC

2. Permanent Establishments (Art 5 OECD Model) Stéphane Gelin

France: Conseil d’Etat, Zimmer Ltd – French Commissionaire and PE under the France UK DTC J. Clifton Fleming, Jr. A Note on the Zimmer Case and the Concept of Permanent Establishment Pasquale Pistone

Italy: Construction and Dependent Agency PE Jennifer Roeleveld

South Africa: Cross Border Partnerships Billur Yalti

Turkey: The Permanent Establishment Issue in Case of Movable Place of Business

3. Business profits (Art 7 OECD Model) Luís Eduardo Schoueri

Brazil: The Qualification of Income Derived from Technical Services Wei Cui

China: A New (Furtive) Approach to Taxing International Transportation Income Steffen Lampert Germany: Characterization of Interest Payments Derived through a Deemed US Trading Partnership Katerina Perrou

Greece: The Calculation of the Profits that are Attributable to a PE Billur Yalti

Turkey: Business Profits v. Professional Income

4. Transfer Pricing (Art 9 OECD Model) Richard Krever/Jiaying Zhang

Australia: Resolving the Application of Competing Treaty and Domestic Law Transfer Pricing Rules Marjaana Helminen

Finland: Determining the Arm’s Length Interest Rate of an Intra-Group Loan Elena Variychuk

Russia: Can Intra-Group Service Arrangements and Cost-Contribution Agreements Work in Russia? Yariv Brauner

USA: Xilinx Inc. Et al. v. Commissioner

5. Dividend, interest, royalties, capital gains (Art 10, 11, 12 and 13 OECD Model) Danuše Nerudová

Czech Republic: Afs 106/2009-112 Helen Pahapill

Estonia: ImmoEast Beteiligungs GmbH D. P. Sengupta

India: Vodafone Hanna Litwinczuk

Poland: Payments for Copyrights of Computer Software as Royalties Bertil Wiman

Sweden: Trailing Taxes and CFC Rules vs Tax Treaties Adolfo Martín Jiménez

Spain: Beneficial Ownership and the Judical Interpretation of the Spanish Anti-Abuse Clause of the Parent-Subsidiary Directive

6. 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 Convention) Søren Friis Hansen

Denmark: The Definition of a ‘Hired Worker’ in Article 14 Denmark Netherlands DTC Eric C.C.M. Kemmeren

The Netherlands: Is a Football Player’s Transfer Fee Income Derived As a Sportsman? D. P. Sengupta

India: Wizcraft International Adolfo Martín Jiménez

Spain: Taxation of Artistes and Sportsmen – U2’s Tour in 1997

7. Methods to avoi