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    Tax treaty case law around the globe - 2011 / edited by Michael Lang [and others].

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    • Title:Tax treaty case law around the globe - 2011 / edited by Michael Lang [and others].
    •    
    • Other Contributors/Collections:Lang, Michael, 1965-
    • Published/Created:Alphen aan den Rijn, The Netherlands : Kluwer Law International ; Frederick, MD : Sold and distributed in North, Central and South America by Aspen Publishers, ©2012

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    • Library of Congress Subjects:International business enterprises--Taxation--Law and legislation.
      Partnership--Taxation--Law and legislation.
      Double taxation--Treaties.
      Conflict of laws--Taxation.
    • Description:514 pages : ill. ; 25 cm.
    • Series:Eucotax series on European taxation ; 34.
    • Notes:Co-publication with Linde Verlag
      Includes bibliographical references.
    • ISBN:9041138765 (KLI)
      9789041138767 (KLI)
      9783707319354 (Linde)
      3707319350 (Linde)
    • Contents:Machine generated contents note: 1. Personal and substantive scope (Art 1, 2 and 4 OECD Model)
      Canada: Tax Treaty Interpretation and the Residence of a Hybrid Entity / David G. Duff
      Romania: Form and Substance Requirements to Be Met by a Tax Residence Certificate / Romana Schuster
      Hungary: Does the Hungarian Local Trade Tax Fall within the Substantive Scope of a DTC? / Daniel Deak
      Netherlands: How to Prove Residence of the Other Contracting State for Tax Treaty Purposes? / Eric C.C.M. Kemmeren
      Portugal: Deemed Residence - The Case of Households in the Light of Article 4(1) OECD MC / Gustavo Lopes Courinha
      Germany: Florida LLC / Jurgen Ludicke
      2. Permanent Establishments (Art 5 OECD Model)
      France: Conseil d'Etat, Zimmer Ltd - French Commissionaire and PE under the France UK DTC / Stephane Gelin
      Note on the Zimmer Case and the Concept of Permanent Establishment / J. Clifton Fleming, Jr.
      Italy: Construction and Dependent Agency PE / Pasquale Pistone
      South Africa: Cross Border Partnerships / Jennifer Roeleveld
      Turkey: The Permanent Establishment Issue in Case of Movable Place of Business / Billur Yalti
      3. Business profits (Art 7 OECD Model)
      Brazil: The Qualification of Income Derived from Technical Services / Luis Eduardo Schoueri
      China: A New (Furtive) Approach to Taxing International Transportation Income / Wei Cui
      Germany: Characterization of Interest Payments Derived through a Deemed US Trading Partnership / Steffen Lampert
      Greece: The Calculation of the Profits that are Attributable to a PE / Katerina Perrou
      Turkey: Business Profits v. Professional Income / Billur Yalti
      4. Transfer Pricing (Art 9 OECD Model)
      Australia: Resolving the Application of Competing Treaty and Domestic Law Transfer Pricing Rules / Jiaying Zhang
      Finland: Determining the Arm's Length Interest Rate of an Intra-Group Loan / Marjaana Helminen
      Russia: Can Intra-Group Service Arrangements and Cost-Contribution Agreements Work in Russia? / Elena Variychuk
      USA: Xilinx Inc. Et al. v. Commissioner / Yariv Brauner
      5. Dividend, interest, royalties, capital gains (Art 10, 11, 12 and 13 OECD Model)
      Czech Republic: Afs 106/2009-112 / Danuse Nerudova
      Estonia: ImmoEast Beteiligungs GmbH / Helen Pahapill
      India: Vodafone / D.P. Sengupta
      Poland: Payments for Copyrights of Computer Software as Royalties / Hanna Litwinczuk
      Sweden: Trailing Taxes and CFC Rules vs Tax Treaties / Bertil Wiman
      Spain: Beneficial Ownership and the Judical Interpretation of the Spanish Anti-Abuse Clause of the Parent-Subsidiary Directive / Adolfo Martin Jimenez
      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)
      Denmark: The Definition of a `Hired Worker' in Article 14 Denmark Netherlands DTC / Søren Friis Hansen
      Netherlands: Is a Football Player's Transfer Fee Income Derived As a Sportsman? / Eric C.C.M. Kemmeren
      India: Wizcraft International / D.P. Sengupta
      Spain: Taxation of Artistes and Sportsmen - U2's Tour in 1997 / Adolfo Martin Jimenez
      7. Methods to avoid double taxation (Art 23 OECD Model)
      Austria: Exemption Method and Progression / Michael Lang
      Belgium: Foreign Tax Credit Rules in the Case of Differing Income Characterization / Bernard Peeters
      Germany: The Compensation of Losses Incurred in a PE within the EU / Steffen Lampert
      Romania: Credit Relief for Withholding Tax on Payments of Interest Carried by Promissory Notes / Aurelian Opre
      USA: Savary v. Commissioner of Internal Revenue - The Source of Double Taxation / Jason T. Young
      USA: The Procter & Gamble Company and Subsidiaries v. United States / Yariv Brauner
      8. Non-discrimination, mutual agreement and mutual assistance (Art 24, 25, 26 and 27 OECD Model)
      Great Britain: FCE Bank PLC v Her Majesty's Revenue And Customs / Philip Baker
      Italy: Domestic Anti-Avoidance Ad Hoc Rules and the Deduction Non-Discrimination Provision in Tax Treaties / Pasquale Pistone
      New Zealand: Information Sharing and Information Gathering and the New Zealand Australia DTC / Shelley Griffiths
      Switzerland: The Case of UBS - Mutual Administrative Assistance in Tax Matters / Alexander Misic
      Kazakhstan: ATF Case / Tomas Balco.
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