Tax Treaty Case Law around the Globe 2013:
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | German |
| Veröffentlicht: |
Wien
Linde [u.a.]
2014
|
| Schriftenreihe: | Series on international tax law
81 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 388 S. |
| ISBN: | 9783707326550 3707326551 9789087222154 |
Internformat
MARC
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| 245 | 1 | 0 | |a Tax Treaty Case Law around the Globe 2013 |c ed. by Michael Lang ... |
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| 300 | |a 388 S. | ||
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-026893151 | ||
Datensatz im Suchindex
| _version_ | 1804151568264593408 |
|---|---|
| adam_text | Contents
Editor s
Preface
............................................................................................. 5
Personal and Substantive
Scope
(Art
1,2
and
4 OECD
Model)
Katerina
Perrou
Greece: Taxes Covered
-
Is an extraordinary levy on business
profits covered?
.............................................................................................. 13
Ana Paula
Dourado/José
Almeida
Fernandes
Portugal: Tax treaty case law on personal and substantive scope
.................. 23
David G. Duff
Individual Residence Under the Canada
-
U.S. Tax Treaty:
Trieste v. The Queen
...................................................................................... 29
Renata
Blahova
Slovak Regional Court on a Dutch Holding without sufficient substance
.... 41
Daniel S.
Smit
Dutch Supreme Court
30
November
2012,
BNB
2013/54:
Determination
of the place of effective management of a non-active company
.................... 51
Philip Baker
UK:
Yates
v
Revenue and Customs Commissioners
..................................... 65
Permanent Establishments (Art
5 OECD
Model)
Pasquale Pistone
Italy: Can agent activities of an Italian Subsidiary constitute a
Permanent Establishment of Its Foreign Parent?
........................................... 73
María
Teresa
Soler Roch
Spain: Permanent establishment
-
The concept of fixed place of business
and the concept of dependent agent
............................................................ 81
Danuše Nerudová
Czech Republic:
2
Afs
29/2012-18................................................................ 95
Business Profits and Associated Enterprises
(Art
7
and Art
9 OECD
Model)
Luís Eduardo
Schoueri/Mateus Calicchio
Barbosa
Technical services and the application of article
7
under Brazilian
treaty practice: a case study
........................................................................... 103
Langetal.,
Tax Treaty Case Law around the Globe
2013 7
Contents
D.P. Sengupta
India: Mediterranean shipping
.......................................................... ............. 117
Eric
Kemmeren
Netherlands: Thin capitalization rules are not inconsistent with DTCs
and
EU
Law
................................................................................................... 129
Royalties
(Art
12 OECD
Model)
Ana Paula
Dourado/José
Almeida
Fernandes
Portugal: Tax treaty case law on the application of Art
12
(royalties)
.......... 157
Billur
Yaití
Turkey: The Characterisation of Income as Royalty
..................................... 163
César
Alejandro Ruiz
Jiménez
Mexico: The application of Article
12
to income derived by the lease
of Industrial, Commercial and Scientific Equipment
.................................... 187
Dividends, Interest and Capital Gains
(Art
10,11
and
13 OECD
Model)
Michael Beusch
Switzerland: Beneficial ownership issues in the light of Art.
10................... 201
Marjaana Helminen
Finland: Do Investment Fund Distributions Constitute Dividends?
.............. 211
Tomas
Balco
Kazakhstan: NWKC Case
.............................................................................. 221
Hannah
Litwińczuk
Poland: Judgement of the Supreme Administrative Court of
24
July
2012
(IIFSK
2487/11)............................................................................................ 229
David G. Duff
Canada: Capital Gains Realized by an Austrian Private Foundation:
Sommerer v. The Queen
................................................................................ 241
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)
Philippe Martin
France: The Paupardin Case
.......................................................................... 261
8
Langetal.,
Tax Treaty Case Law around the Globe
2013
Contents
Alexander
Rust
Germany: Interpreting the 183-day rule
......................................................... 269
Alexander Rust
Germany: Pensions vs. Business Income
....................................................... 277
D.P. Sengupta
India: Mohan Balakrisnan Pookulanagara
..................................................... 285
Jacques Sasseville
Spain: Taxation of activities related to U2 concerts
...................................... 291
Non-discrimination (Art
24 OECD
Model)
Edoardo
Traversa/Gaëtan Zeyen
Belgium: Taking into account foreign income for the calculation of
personal tax deduction
................................................................................... 305
Marjaana Helminen
Finland: The Permanent Establishment Non-Discrimination Provision
and Transfer of Assets
................................................................................... 317
DanilV.Vinnitskiy
Russia: Thin Capitalization Rules and Non-Discrimination Clause
in the light of the „NaryanmarNefteGaz Case
............................................. 325
Yariv
Brauner
USA: The United Airlines Flight Attendants Saga Continues
..................... 339
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)
Philip Baker
UK:
Weiser
v
Revenue and Customs Commissioners
................................... 351
Edoardo
Traversa/Gaëtan
Zeyen
Belgium: Territorial allocation of business expenses and exemption
with progression
............................................................................................. 357
Malcolm
Gammie
UK: Ben Nevis
............................................................................................... 367
List of Authors
............................................................................................... 377
Langetal.,
Tax Treaty Case Law around the Globe
2013
|
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| ctrlnum | (OCoLC)869854379 (DE-599)DNB1044040823 |
| discipline | Rechtswissenschaft |
| format | Book |
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| id | DE-604.BV041446503 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T00:56:53Z |
| institution | BVB |
| isbn | 9783707326550 3707326551 9789087222154 |
| language | German |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-026893151 |
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| physical | 388 S. |
| publishDate | 2014 |
| publishDateSearch | 2014 |
| publishDateSort | 2014 |
| 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 2013 ed. by Michael Lang ... Wien Linde [u.a.] 2014 388 S. txt rdacontent n rdamedia nc rdacarrier Series on international tax law 81 Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content (DE-588)4153616-2 Fallsammlung gnd-content Doppelbesteuerungsabkommen (DE-588)4070544-4 s Internationales Steuerrecht (DE-588)4027451-2 s DE-604 Lang, Michael 1965- (DE-588)130399523 edt Series on international tax law 81 (DE-604)BV010669771 81 Digitalisierung Bundesfinanzhof application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026893151&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Tax Treaty Case Law around the Globe 2013 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)4143413-4 (DE-588)4153616-2 |
| title | Tax Treaty Case Law around the Globe 2013 |
| title_auth | Tax Treaty Case Law around the Globe 2013 |
| title_exact_search | Tax Treaty Case Law around the Globe 2013 |
| title_full | Tax Treaty Case Law around the Globe 2013 ed. by Michael Lang ... |
| title_fullStr | Tax Treaty Case Law around the Globe 2013 ed. by Michael Lang ... |
| title_full_unstemmed | Tax Treaty Case Law around the Globe 2013 ed. by Michael Lang ... |
| title_short | Tax Treaty Case Law around the Globe 2013 |
| title_sort | tax treaty case law around the globe 2013 |
| topic | Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| topic_facet | Doppelbesteuerungsabkommen Internationales Steuerrecht Aufsatzsammlung Fallsammlung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026893151&sequence=000004&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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