Tax Treaty Case Law around the Globe 2012:
Saved in:
| Format: | Book |
|---|---|
| Language: | German |
| Published: |
Wien
Linde [u.a.]
2013
|
| Series: | Series on international tax law
78 |
| Subjects: | |
| Online Access: | Inhaltstext Inhaltsverzeichnis |
| Physical Description: | XVIII, 376 S. 23 cm |
| ISBN: | 9783707322910 3707322912 9789087221911 |
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Titel: Tax treaty case law around the globe 2012
Autor: Kemmeren, Eric
Jahr: 2013
Table of Contents
Preface
Session 1
Scope, Interpretation and Residence
Chapterl: Australia: Attribution of Income 3
Graeme Cooper
1.1. Introduction 3
1.2. Facts of the case 4
1.3. The Court's decision 7
1.4. Comments on the Court's reasoning 7
1.5. Conclusion 9
Chapter 2: Belgium: Interpretation of the Government
Services Article, Delineation with the Employment
Income Article 11
Luc De Broe
2.1. Introduction 11
2.2. Facts of the case 11
2.3. The Court's decisions 14
2.4. Comments on the Court's reasoning 14
2.5. Conclusion 18
Chapter 3: Belgium: Employment Agreement for Purposes of
Article 15 of the OECD Model 21
Luc De Broe 21
3.1. Introduction 21
3.2. Facts ofthe case 21
3.3. The Court's decision 22
3.4. Comments on the Court's decision 25
3.5. Conclusion 29
Vll
Table of Contens
Chapter 4: South Africa: Transfer of Seat and Exit Taxation:
Treaty Override? 31
Craig West and Jennifer Roeleveld
4.1. Introduction 31
4.2. Facts of the case 31
4.2.1. Facts common to both courts 31
4.2.2. Facts exclusively mentioned before the Tax Court 32
4.2.3. Relevant domestic legislation 32
4.3. The Courts' decisions 34
4.3.1. The Tax Court 34
4.3.1.1. Grounds for Tradehold's appeal before
the Tax Court 34
4.3.1.2. Decision of the Tax Court 34
4.3.1.3. Grounds for appeal by the Commissioner
before the Supreme Court 35
4.3.1.4. Decision of the Supreme Court of Appeal 36
4.4. Comments on the Court's reasoning 37
4.4.1. Assuming a deemed disposition date of
25/26 February 2003 37
4.4.2. Assuming a deemed disposition date of 1/2 July 2002 38
4.4.3. The excluded permanent establishment argument 39
4.4.4. Ministerial reaction 39
4.4.5. Proposed amendments 42
4.5. Conclusion 43
Chapter 5: Switzerland: Tax Treaty Residence and Tax Liability 45
Daniel de Vries Reilingh
5.1. Introduction 45
5.2. Facts of the case 45
5.3. The Court's decision 46
5.3.1. The Court's reasoning 46
5.3.1.1. Ingeneral 46
5.3.1.2. Territorial scope of the
Switzerland-Portugal treaty 46
5.3.1.3. Personal scope of the
Switzerland-Portugal treaty 46
5.3.2. The Court's reasoning applicable to Company X
(resident of Madeira/Portugal) 48
5.4. Comments on the Court's reasoning and conclusion 51
5.4.1. With regard to the term "resident" 51
Table of Contents
5.4.2. With regard to the Switzerland-EU Savings
Agreement 51
Session 2
Permanent Establishment
Chapter 6: Czech Republic: Service Permanent Establishment 55
Danuse Nerudovä
6.1. Introduction 55
6.2. Facts of the case 55
6.3. The Court's decision 57
6.4. Comments on the Court's reasoning 60
6.5. Conclusion 62
Chapter 7: Greece: Construction Permanent Establishment 63
Katerina Perrou
7.1. Introduction 63
7.2. Facts of the case 63
7.3. The Court's decision 64
7.4. Comments on the Court's reasoning 66
7.5. Conclusion 68
Chapter 8: Norway: Agency Permanent Establishment 69
Frederik Zimmer
8.1. Introduction 69
8.2. Facts ofthe case 69
8.3. The Court's reasoning 71
8.4. Comments on the Court's reasoning 73
8.5. Conclusion 75
Session 3
Business Profits and Capital Gains
Chapter 9: France: Taxation of Partnerships: France versus
the OECD 79
Marilyne Sadowsky
9.1. Introduction 79
9.1.1. Conceptsofpartnership" 80
ix
Table of Contens
9.1.2. Issues with respect to tax treaties 81
9.1.2.1. The problem 81
9.1.2.2. Case law Solutions 82
9.2. Facts ofthe case 84
9.3. The Court's decision 85
9.3.1. National law 85
9.3.2. The principle of subsidiarity 86
9.3.3. Application to the case 86
9.3.4. Merits ofthe case 87
9.4. Comments on the Court's reasoning 88
9.4.1. An expected clarification 88
9.4.2. Legal and institutional requirements 88
9.4.3. Potential impact of the Court's decision for other
jurisdictions 90
9.5. Conclusion 91
Chapter 10: Germany: Interpretation of the Term "Business
Income" under an Income Tax Treaty 93
Alexander Rust
10.1. Introduction 93
10.2. Case 1: Federal Tax Court, 4 May 2011, IIR 51/09 94
10.2.1. Facts ofthe case 94
10.2.2. The Court's decision 95
10.3. Case 2: Federal Tax Court, 25 May 2011,1R 95/10 96
10.3.1. Facts ofthe case 96
10.3.2. The Court's decision 98
10.4. Comments on the Court's reasoning 99
10.5. Conclusion 101
Chapter 11: Kazakhstan: Allocation of Head Office Expenses
to Permanent Establishments 103
Tomas Balco
11.1. Introduction 103
11.2. Facts of the cases 104
11.2.1. Halliburton case 104
11.2.2. KCE Deutag case 104
11.2.3. Applicable law 105
11.3. The Courts' decisions 106
11.3.1. Halliburton case 106
11.3.2. KCA Deutag case 107
Table of Contents
11.4. Comments on the Courts'reasoning 108
11.4.1. Halliburton case 108
11.4.2. KCA Deutag case 108
11.5. Conclusion 108
Annex 1 - Relevant Provisions of the Tax Code 110
Annex 2 - Relevant Tax Treaty Provisions 112
Chapter 12: Australia: Transfer Pricing 115
Graeme Cooper
12.1. Introduction 115
12.2. Facts of the case 116
12.3. The Court's decision 117
12.4. Comments on the Court's reasoning 118
12.5. Conclusion 123
Chapter 13: Canada: Capital Gains 125
Jacques Sasseville
13.1. Introduction 125
13.2. Facts ofthe case 126
13.3. The Court's decision 129
13.4. Comments on the Court's reasoning 134
13.5. Conclusion 135
Chapter 14: India: Capital Gains and Tax Avoidance 137
Porus F. Kaka
14.1. Introduction 137
14.2. Facts ofthe case 138
14.3. The Court's decision 139
14.3.1. Tax avoidance and evasion 140
14.3.2. Holding and subsidiary structures 140
14.3.3. Whether section 9( l)(i) of the Income Tax Act,
1961 is a look-through provision 141
14.3.4. Role and situs of the sharesofCGP 142
14.3.5. Approach of the High Court vis-ä-vis other rights
and entitlements 142
14.3.6. Applicability of withholding provisions 143
14.4. Comments on the Court's reasoning 144
14.5. Conclusion 144
XI
Table of Contens
Session 4
Dividends, Interest and Beneficial Ownership
Chapter 15: Turkey: The Concept of Dividends 149
Hakan Üzeltürk
15.1. Introduction 149
15.2. Facts ofthe case 150
15.3. The Council of State's decision 151
15.4. Comments on the Court's reasoning 154
15.5. Conclusion 156
Chapter 16: Czech Republic: Beneficial Ownership 159
Danuse Nerudovä
16.1. Introduction 159
16.2. Facts ofthe case 159
16.3. The Court's decision 161
16.4. Comments on the Court's reasoning 163
16.5. Conclusion 165
Chapter 17: Denmark: Beneficial Owner - Article 10(2) of
the Denmark-Luxembourg Income Tax Treaty
ofl980 167
S0ren Friis Hansen
17.1. The case 167
17.2. Facts ofthe case 167
17.2.1. Factual background and the legal base 167
17.2.2. Procedura before the Eastern High Court 168
17.3. The Court's decision 170
17.4. Comments on the Court's reasoning 171
17.5. Conclusion 172
Chapter 18: Switzerland: Notion of Beneficial Ownership 173
Claudia Suter
18.1. Introduction 173
18.2. Facts ofthe case 173
18.3. The Court's decision 174
18.4. Comments on the Court's reasoning 177
18.5. Conclusion 180
xu
Table of Contents
Session 5
Royalties and Labour Income
Chapter 19: Portugal: The Meaning of Royalties and Payments
for Software 185
Joäo Felix Pinto Nogueira
19.1. Introduction 185
19.2. Facts ofthe case 186
19.2.1. Fact pattern 186
19.2.2. Applicable law 187
19.2.3. Position ofthe tax authorities 189
19.2.4. Position of the Portuguese Company 190
19.2.5. Decision of the lower court 191
19.2.6. Position of the public prosecutor before the Supreme
Court 191
19.3. The Court's decision 192
19.3.1. Overview 192
19.3.2. Legal value of bilateral treaties, modeis and
commentaries 192
19.3.3. Domestic legal framework applicable to the income 194
19.3.4. The treaty framework of the income 194
19.3.4.1. Non-applicability of the reservation 194
19.3.4.2. Conceptof royalties before 1992 194
19.3.4.3. Concept of royalties in the Commentary
to the OECD Model 195
19.3.5. Between reservations and observations 196
19.3.6. The Court's decision 196
19.4. Comments on the Court's reasoning 197
19.4.1. Overview 197
19.4.2. Comments on the Court's obiter dicta 197
19.4.3. Sequence of the Court's reasoning 199
19.4.4. Legal value of the 1992 reservation in itself 199
19.4.5. Scope of the treaty definition of income and its
applicability in the case of Software 201
19.4.6. Between a reservation and a Observation 206
19.5. Conclusion 209
Xlll
Table of Contens
Chapter 20: Australia: The Meaning of Royalty and Software
License Agreement 213
Graeme Cooper
20.1. Introduction 213
20.2. Facts ofthe case 214
20.3. The Court's decision 218
20.4. Comments on the Court's reasoning 219
20.5. Conclusion 222
Chapter 21: United States: Professional Golfer -
The Classification of Endorsement Fees 225
Yariv Brauner
21.1. Introduction 225
21.2. Facts ofthe case 225
21.3. The Court's decision 226
21.4. Comments on the Court's reasoning 229
21.5. Conclusion 230
Chapter 22: Netherlands: Exit Taxation and Pensions:
Tax Treaty Override? 231
Eric C.C.M. Kemmeren
22.1. Introduction 231
22.2. Facts ofthe case 232
22.3. The Court's decision 232
22.3.1. National tax law 232
22.3.2. Tax treaty law 233
22.4. Comments on the Court's reasoning 236
22.4.1. Ruling is inconsistent with rationale and structure
of tax treaties 236
22.4.2. Tax treaty partner's knowledge on introduction of
protective tax assessment not relevant for
determination of (tax) treaty override 239
22.4.3. 2001 Exit tax on pensions is always inconsistent
with provisions similar to article 18 of the OECD
Model 241
22.4.4. 2009 Exit tax on pensions is always inconsistent
with provisions similar to article 18 ofthe OECD
Model 243
xiv
Table of Contents
22.4.5. Whether exit tax on pensions is always inconsistent
with treaty provisions if pension Claims have been
placed outside non-EU/EEA Member States? 246
22.4.6. Exit tax on pensions does not add value and can
be repealed 247
22.4.7. Potential impacton other jurisdictions 249
22.5. Conclusion 250
Session 6
Avoidance of Double Taxation and Mutual Assistance
Chapter 23: Finland: The Effect of Losses on the Foreign
Tax Credit 255
Mariaana Helminen
23.1. Introduction 255
23.2. Facts ofthe case 255
23.3. The Court's decision 256
23.4. Comments on the Court's reasoning 257
23.4.1. Finland-United States tax treaty 257
23.4.2. RelevanceofEUlaw 260
23.5. Conclusion 264
Chapter 24: France: Lump Sum Tax Credit - An Exemption
of Income or a Tax Credit Technique? 265
Marilyne Sadowsky
24.1. Introduction 265
24.1.1. Notions of tax credit 265
24.1.2. Issues with respect to tax treaties 266
24.2. Facts ofthe case 268
24.3. The Court's decision 269
24.3.1. Treaty principles 270
24.3.2. Treaty interpretation 270
24.4. Comments on the Court's reasoning 270
24.4.1. Affirmation of a literal interpretation 271
24.4.1.1. Implementation of a lump sum tax credit 272
24.4.1.2. Potential impact of the Court's decision
for other jurisdictions 273
24.5. Conclusion 273
xv
Table of Contens
Chapter 25: Netherlands: Interest Income and the Impact
of an Exchange Loss on the Calculation of the
Tax Credit 275
Daniel S. Smit
25.1. Introduction 275
25.2. Facts ofthe case 276
25.3. The Courts' decisions 278
25.3.1. Decision of the Law Court of Haarlem dated
27 March 2008 278
25.3.2. Decision of the Court of Appeal of Amsterdam
dated 26 November 2009 280
25.3.3. Opinion of the Advocate General dated
10 December 2010 282
25.3.4. Dutch Supreme Court Decision 17 June 2011,
BNB 2012/23 283
25.4. Comments on the Court's reasoning 283
25.5. Conclusion 287
Chapter 26: South Africa: Exchange of Information under
an Income Tax Treaty 289
Jennifer Roeleveld and Craig West
26.1. Introduction 289
26.2. Facts ofthe case 289
26.3. The Court's decision 291
26.4. Comments on the Court's reasoning 292
26.5. Conclusion 293
Chapter 27: United States: Exchange of Information and
Taxpayer Protection 295
Yariv Brauner
27.1. Introduction 295
27.2. Facts ofthe case 295
27.3. The Court's decision 296
27.4. Comments on the Court's decision 298
27.5. Conclusion 299
xvi
Table of Contents
Session 7
Non-Discrimination
Chapter 28: Russia: Thin Capitalization Rules and
Non-Discrimination Clause 303
Danil V. Vinnitskiy
28.1. Introduction 303
28.2. Facts ofthe case 306
28.3. The Court's decision 309
28.4. Comments on the Court's reasoning 311
28.4.1. Thin capitalization rules and the arm's length
Standard 312
28.4.2. Criteria of comparability of tax treatment and a
non-discrimination clause 313
28.4.3. General anti-avoidance provision 316
28.5. Conclusion 317
Chapter 29: Spain: Thin Capitalization Rules in Light of
Spanish Double Tax Conventions 319
Jose Manuel Almudi Cid
29.1. Introduction 319
29.2. Facts ofthe case 320
29.3. The Court's decisions and comments thereon 321
29.4. Conclusion 325
Chapter 30: Sweden: Non-Deductibilityof Interest Payments 329
Bertil Wiman
30.1. Introduction 329
30.2. Facts ofthe case 329
30.3. The Court's decision 331
30.3.1. Generally 331
30.3.2. Public Statement by the Swedish Tax Agency 332
30.4. Comments on the Court's reasoning 334
30.5. Conclusion 336
Chapter 31: Canada: Transfer of Losses 339
Jacques Sasseville
31.1. Introduction 339
xvu
Table of Contens
31.2. Facts ofthe case 339
31.3. The Courts'decisions 341
31.3.1. Tax Court ofCanada 341
31.3.2. Federal Court of Appeal 346
31.4. Comments on the Courts'reasoning 346
31.5. Conclusion 348
Chapter 32: United Kingdom: Group Retief 351
Philip Baker
32.1. FCE Bank Plc v. HMRC 351
32.1.1. Facts ofthe case 351
32.1.2. The Court's decision 353
32.1.3. Comments on the Court's reasoning 353
32.2. Felixstowe Dock and Railway Company v. Revenue and
Customs Commissioners 354
32.2.1. Introduction 354
32.2.2. Facts of the case 355
Chapter 33: Germany: Cross-Border Group Consolidation 357
Alexander Rust
33.1. Introduction 357
33.2. Facts ofthe case 358
33.3. The Court's decision 359
33.4. Comments on the Court's reasoning 362
33.5. Conclusions 363
List of Contributors 365
xvm |
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| id | DE-604.BV041128182 |
| illustrated | Not Illustrated |
| indexdate | 2024-08-03T00:47:02Z |
| institution | BVB |
| isbn | 9783707322910 3707322912 9789087221911 |
| language | German |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-026104060 |
| oclc_num | 856735414 |
| open_access_boolean | |
| owner | DE-M124 DE-19 DE-BY-UBM DE-521 DE-M382 |
| owner_facet | DE-M124 DE-19 DE-BY-UBM DE-521 DE-M382 |
| physical | XVIII, 376 S. 23 cm |
| publishDate | 2013 |
| publishDateSearch | 2013 |
| publishDateSort | 2013 |
| publisher | Linde [u.a.] |
| record_format | marc |
| series | Series on international tax law |
| series2 | Series on international tax law |
| spelling | Tax Treaty Case Law around the Globe 2012 ed. by Eric C. C. M. Kemmeren ... Wien Linde [u.a.] 2013 XVIII, 376 S. 23 cm txt rdacontent n rdamedia nc rdacarrier Series on international tax law 78 Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf (DE-588)4153616-2 Fallsammlung gnd-content (DE-588)1071861417 Konferenzschrift gnd-content Internationales Steuerrecht (DE-588)4027451-2 s Doppelbesteuerungsabkommen (DE-588)4070544-4 s DE-604 Kemmeren, Eric 1963- Sonstige (DE-588)124146376 oth Series on international tax law 78 (DE-604)BV010669771 78 X:MVB text/html http://deposit.dnb.de/cgi-bin/dokserv?id=4313787&prov=M&dok_var=1&dok_ext=htm Inhaltstext HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026104060&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Tax Treaty Case Law around the Globe 2012 Series on international tax law Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| subject_GND | (DE-588)4070544-4 (DE-588)4027451-2 (DE-588)4153616-2 (DE-588)1071861417 |
| title | Tax Treaty Case Law around the Globe 2012 |
| title_auth | Tax Treaty Case Law around the Globe 2012 |
| title_exact_search | Tax Treaty Case Law around the Globe 2012 |
| title_full | Tax Treaty Case Law around the Globe 2012 ed. by Eric C. C. M. Kemmeren ... |
| title_fullStr | Tax Treaty Case Law around the Globe 2012 ed. by Eric C. C. M. Kemmeren ... |
| title_full_unstemmed | Tax Treaty Case Law around the Globe 2012 ed. by Eric C. C. M. Kemmeren ... |
| title_short | Tax Treaty Case Law around the Globe 2012 |
| title_sort | tax treaty case law around the globe 2012 |
| topic | Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| topic_facet | Doppelbesteuerungsabkommen Internationales Steuerrecht Fallsammlung Konferenzschrift |
| url | http://deposit.dnb.de/cgi-bin/dokserv?id=4313787&prov=M&dok_var=1&dok_ext=htm http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026104060&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV010669771 |
| work_keys_str_mv | AT kemmereneric taxtreatycaselawaroundtheglobe2012 |