Tax Treaty Case Law around the Globe 2014:
Gespeichert in:
| Weitere beteiligte Personen: | |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Wien [u.a.]
Linde [u.a.]
2015
|
| Schriftenreihe: | Series on International Tax Law
89 |
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027698847&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | XX, 408 S. graph. Darst. |
| ISBN: | 9783707330847 3707330842 |
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| 245 | 1 | 0 | |a Tax Treaty Case Law around the Globe 2014 |c ed. by Eric C. C. M. Kemmeren ... |
| 264 | 1 | |a Wien [u.a.] |b Linde [u.a.] |c 2015 | |
| 300 | |a XX, 408 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
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| 490 | 1 | |a Series on International Tax Law |v 89 | |
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Datensatz im Suchindex
| _version_ | 1819255012937695232 |
|---|---|
| adam_text | Table
of
Contents
Preface v
Part One
Tax Treaty Interpretation
and Permanent Establishment
Chapter
1 :
Spain: Are Activities in Vessels, Geographically
Concentrated Areas and Director s Homes PEs?
3
Adolfo
Martín Jiménez
1.1.
Introduction
З
1.2.
Facts of the case
3
1.3.
The Court s decision
5
1.4.
Comments on the Court s reasoning
7
1.4.1.
Home office as a PE
7
1.4.2.
Ships as PEs
9
1.4.3.
Dependent agent
12
1.5.
Conclusion
15
Chapter
2:
Italy: Italian PE of Slovenian Citizen Who Acted
as Tourist Intermediary for a Slovenian Ski Club
17
Guglielmo Maìsto
2.1.
Introduction
17
2.2.
Facts of the case
18
2.3.
The Court s decision
19
2.4.
Comments on the Court s reasoning
20
2.5.
Conclusions
21
Chapter
3:
Sweden: Can a Computer Server Constitute
a Permanent Establishment?
23
Martin
Berglund
3.1.
Introduction
23
3.2.
Facts of the case
23
3.2.1.
The applicant s question and positions of the parties
24
3.3.
The Board s decision
24
3.4.
The Court s decision
26
3.5.
Comments on the Court s reasoning
27
Table
of Contents
Chapter
4:
United Kingdom: Michael Macklin
v. Commissioners for Her Majesty s Revenue
and Customs
31
Philip Baker
4.1.
Introduction
31
4.2.
Facts of the case
31
4.3.
The Tribunal decision
33
4.4.
Comments on the Tribunal s reasoning
36
4.5.
Conclusions
37
Part Two
Business Profits and
Personal Independent Services
Chapter
5:
France: Is There Symmetry between State of
Taxation and State of Deduction of Expenses?
41
Alexandre Maitrot
de la Motte
5.1.
Introduction
41
5.2.
Facts of the case
42
5.3.
The
Conseil d Etat
decision
44
5.4.
Comments on the
Conseil
d Etaťs
reasoning
48
5.5.
Conclusion
52
Chapter
6:
Netherlands: Income from Former Research
and Fixed Base and an Origin-Based Alternative
55
Eric C.C.M. Kemmeren
6.1.
Introduction
55
6.2.
Facts of the case
56
6.3.
The Court s decision
56
6.3.1.
National tax law
56
6.3.2.
Tax treaty law
57
6.4.
Comments on the Court s reasoning
60
6.4.1.
Classification of award to investors :
No royalties
61
6.4.2.
Classification of award to investors :
Income from independent personal services
63
6.4.2.1.
Do lab facilities of others and rented
dwelling constitute a fixed base?
65
6.4.2.2.
Attribution of award to investors to
former fixed base
68
viii
Table
of Contents
6.4.3.
Supreme Court s result contributes to improving
the exchange of services and movements of
technology and persons
72
6.4.4.
Rethinking allocation of income from independent
personal services and business profits based on
the principle of origin
73
6.5.
Conclusions
77
Chapter
7:
Germany: Hidden Profit Distributions under
the German-Netherlands Tax Treaty and
Transfer Pricing
79
Alexander Rust
7.1.
Introduction
79
7.2.
Facts of the case
80
7.3.
The Court s decision
81
7.4.
Comments on the Court s reasoning
83
7.5.
Conclusions
84
Chapter
8:
Canada: Judicial Review of Taxpayer s Request
for Competent Authority Assistance under
Canada-United States Tax Treaty
85
David G. Duff
8.1.
Introduction
85
8.2.
Facts of the case
86
8.3.
The court s decision
89
8.3.1.
Continuing refusal
89
8.3.2.
The first and second denials
90
8.3.3.
The request for an order of mandamus
91
8.3.4.
Final comments
91
8.4.
Comments on the court s reasoning
92
8.5.
Conclusion
93
Chapter
9:
Denmark: Arm s Length under Article
9(1)
of the Denmark-Czech Republic Tax Treaty
95
Ѕфгеп
Friis Hansen
9.1.
Introduction
95
9.2.
Facts of the case
95
9.2.1.
The factual background and legal base
95
9.2.2.
The procedure before the Supreme Court
98
Table
of Contents
9.3.
The Supreme Court s decision
99
9.4.
Comments on the Supreme Court s decision and conclusion
99
Chapter
10:
Czech Republic: Thin Capitalization Rules
and Associated Enterprises
101
Danuše Nerudová
10.1.
Introduction
101
10.2.
Facts of the case
101
10.3.
The Court s decision
102
10.4.
Comments on the Court s decision
104
10.5.
Conclusions
105
Part Three
Dividends, Beneficial Ownership
and Capital Gains
Chapter
11:
Netherlands: Sale of Dutch Real Estate by
Non-Resident Company, Roll-Over Relief and
Recapture: Tax Treaty Override?
109
Daniel S.
Smit
11.1.
Introduction
109
11.2.
Facts of the case
110
11.3.
The Court s decision
113
11.4.
Comments on the Court s decision
113
11.5.
Conclusion
118
Chapter
12:
France: When Does a French Taxpayer Who
Transfers Tax Residence to Switzerland Become
a Swiss Resident under the Treaty?
121
Alexandre Maitrot
de la Motte
12.1.
Introduction
121
12.2.
Facts of the case
123
12.3.
The
Conseil d Etat
decision
124
12.4.
Comments on the
Conseil
d Etaťs
reasoning
125
12.5.
Conclusion
128
Table
of Contents
Chapter
13:
Italy: The Meaning of Payment of
Dividend under the
OECD
Model Revisited
129
Guglielmo Maisto
13.1.
Introduction
129
13.2.
Facts of the case
129
13.3.
The Court s decision
130
13.4.
Comments on the Court s reasoning
131
13.5.
Conclusion
133
Chapter
14:
Germany: US
S
Corporation and Income
Allocation under Germany-United States
Tax Treaty
135
Alexander Rust
14.1.
Introduction
135
14.2.
Facts of the case
136
14.3.
The Court s decision
137
14.4.
Comments on the Court s reasoning
138
14.5.
Conclusions
139
Chapter
15:
Mexico: Use of DTCs Is Subject to More
Requirements than Demonstration of Fiscal
Residence in the Contracting State
141
César Augusto Domínguez Crespo
15.1.
Introduction
141
15.2.
Facts of the case
142
15.3.
The Court s decision
142
15.4.
Comments on the Court s reasoning
143
15.5.
Conclusion
147
Part Four
Royalties
Chapter
16:
Kazakhstan: The Oriflame Case
-
Beneficial
Ownership in Sub-Licence Arrangements
151
Tomas
Balco
16.1.
Introduction
151
16.2.
Facts of the case
152
16.3.
The court decisions
155
xi
Table
of Contents
16.4.
Comments on the courts reasoning
157
16.5.
Conclusion
158
Chapter
17:
Тлігкеу:
Leasing of Aircraft
-
Characterization
of Leasing Payments as Royalties
161
BillurYalti
17.1.
Introduction
161
17.2.
Facts of the case
161
17.3.
Applicable law
162
17.3.1.
Domestic law
162
17.3.2.
Treaty law
163
17.4.
The courts decisions
164
17.4.1.
The lower tax court s decision
164
17.4.2.
The SAC s decision
165
17.5.
Comments on the Court s decision
166
Chapter
18:
Spain: Distribution Agreements between
Independent Parties, Royalties and Use of
Secret
Comparables
To Fix the Royalty
171
Adolfo
Martín
Jimenez and
José
Manuel
Calderón Carrero
18.1.
Introduction
171
18.2.
Facts of the case
171
18.3.
The ruling by the TEAC
174
18.3.1.
Unbundling a single payment in different legal
concepts: Royalties and business profits
174
18.3.2.
Calculating the amount of (recharacterized/deemed)
royalties and the use of secret
comparables
177
18.4.
Comments
179
18.4.1.
General remarks on TEAC s decision: Unbundle
or not to unbundle and the use of
OECD
materials
(outside their field of natural application)
179
18.4.2.
A note on the use of the OECD s soft law by the
TEAC
183
18.4.3.
Some remarks on the implications of the TEAC
ruling in the transfer pricing field and the
differences between transfer pricing and cases
between independent parties
184
18.5.
Conclusion
188
Xli
Table
of Contents
Chapter
19:
India: The Right Florist Case: Online
Advertisement Revenues and the Legal Effect
of India s Position on the
OECD
Model
191
D.P. Sengupta
19.1.
Introduction
191
19.2.
Facts of the case
191
19.3.
The Tribunal s decision
192
19.3.1.
Search engines
192
19.3.2.
Permanent establishment
193
19.3.3.
Implications of India s reservations
194
19.3.4.
Whether the payments are royalties
195
19.3.5.
Whether the payments are fees for technical services
195
19.3.6.
Whether there was any withholding liability
196
19.4.
Comments on the Tribunal s reasoning
196
19.5.
Conclusion
199
Chapter
20:
India: Verizon Communications: Broadband
Charges Paid from India Taxable as Royalty
201
D.P. Sengupta
20.1.
Introduction
201
20.2.
Facts of the case
203
20.2.1.
Verizon Communications
203
20.2.2.
Arguments
204
20.3.
The court s decision
205
20.3.1.
Meaning of use
205
20.3.2.
Composite contract
206
20.3.3.
Obiter
207
20.4.
Comments on the court s decision
207
20.5.
Conclusion
209
Chapter
21:
India: Siemens Ltd
-
To Be Taxed as Fees for
Technical Services Some Human Intervention
Is a Must
211
D.P. Sengupta
21.1.
Introduction
211
21.2i-
Facts of the case
212
21.2.1.
Siemens
212
21.2.2.
Arguments
214
21.3.
The Tribunal s decision
214
xiii
Table
of Contents
21.4.
Comments on the Tribunal s decision
216
21.5.
Conclusion
218
Part Five
Labour Income
Chapter
22:
Austria: The Meaning of the Term
Employer under Article
15(2) 221
Kasper Dziurdź
22.1.
Introduction
221
22.2.
Facts of the case
225
22.3.
The Court s decision
227
22.4.
Comments on the Court s reasoning
228
22.4.1.
Meaning of employer based on the object and
purpose of the 183-day rule
228
22.4.2.
When is the remuneration paid by or economically
borne by a person?
231
22.5.
Conclusion
236
Chapter
23:
Finland: Taxing Rights on Employee Stock
Options under Tax Treaties and the Relevance
of the
OECD
Model Commentary
239
Marjaana Helminen
23.1.
Introduction
239
23.2.
Facts of the case and relevant tax provisions
239
23.3.
The decision of the KHO
241
23.4.
Comment on the Court s decision
242
23.5.
Concluding remarks
250
Chapter
24:
Israel: Relationship between the Employment
Article and the Sportsmen Article
253
Tsilly Dagan and Yariv
Brauner
24.1.
Introduction
253
24.2.
Facts of the case
253
24.3.
The court proceedings
253
24.4.
The final court decision
255
24.5.
Comments on the court s decision
255
Table
of Contents
Chapter
25:
United States: Allocation of Payments Received
for Royalties and Personal Services under
Endorsement Contracts
259
Yariv
Brauner
25.1.
Introduction
259
25.2.
Facts of the case
259
25.3.
The court proceedings
261
25.3.1.
The apportionment of sponsorship payments question
261
25.3.2.
The treaty question
263
25.3.3.
The respect of intermediate companies question
264
25.4.
The final court decision
265
25.5.
Comments on the court s decision
265
Part Six
Other Income, Avoidance of
Double Taxation and Non-Discrimination
Chapter
26:
Sweden: Is Fictitious Income Covered by
Tax Treaties?*
271
Martin
Berglund
26.1.
Introduction
271
26.2.
Facts of the case
272
26.3.
The SRN s decision
272
26.4.
The Court s decision
273
26.5.
Comments on the Court s reasoning
273
Chapter
27:
Belgium: Limitation of Foreign Tax Credit
Does Not Infringe Article
23
of the Former
Belgium-US Treaty
277
Luc De Broe
27.1.
Introduction
277
27.2.
Facts of the case
277
27.3.
Decision of the Supreme Court
280
27.4.
Comments
281
27.5.
Conclusion
284
Table
of Contents
Chapter
28:
Sweden: The Foreign Tax Credit and Disparities
287
Martin
Berglund
28.1.
Introduction
287
28.2.
Facts of the case
287
28.3.
The Court s decision
288
28.4.
Comments on the Court s reasoning
290
Chapter
29:
Portugal: PE and Non-Discrimination
Regarding Domestic Relief for Double
Economic Taxation
293
João
Félix
Pinto
Nogueira
29.1.
Introduction
293
29.2.
Facts of the case
294
29.3.
The decision of the Arbitration Committee
298
29.4.
Comment to the decision
298
29.5.
Conclusion
302
Chapter
30:
Russia: Thin Capitalization Rules between Sister
Companies under Luxembourg-Russia DTC
305
Danil V. Vinnitskiy
30.1.
Introduction
305
30.2.
Facts of the case
307
30.3.
The court decision
309
30.4.
Comments on the court s reasoning and conclusion
311
Part Seven
Exchange of Information, Legal
Protection and Retroactivity
Chapter
31:
Switzerland: Group Request under the
Switzerland-United States Tax Treaty
315
Stefano Bernasconi
and Michael Beusch
31.1.
Introduction
315
31.2.
Facts of the case
316
31.3.
The Court s decision
318
31.4.
Comments on the Court s reasoning
321
31.5.
Conclusion
321
xvi
Table
of Contents
Chapter
32:
Luxembourg: The Standard of Foreseeable
Relevance
323
Werner C. Haslehner
32.1.
Introduction
323
32.2.
Facts of the case
324
32.3.
The Court s decision
326
32.3.1.
Tribunal
administratif
326
32.3.2.
Cour
administrative
327
32.3.2.1.
Arguments of the state
327
32.3.2.2.
Tax treaty interpretation
327
32.3.2.3.
The standard of foreseeable relevance
328
32.3.2.4.
The Court s decision
329
32.4.
Comments on the Court s reasoning
329
32.5.
Conclusion
331
Chapter
33:
Liechtenstein: Fishing Expedition
333
Martin Wenz and Patrick
Knörzer
33.1.
Introduction
333
33.2.
Facts of the case
335
33.3.
The Court s decision
336
33.4.
Comments on the Court s reasoning
337
33.5.
Conclusion
337
Chapter
34:
Luxembourg: Disclosure of Information Requests
hi Court
339
Werner
С
Haslehner
34.1.
Introduction
339
34.2.
Facts of the case
340
34.3.
The courts decisions
341
34.3.1.
The parties arguments
341
34.3.2.
Tribunal
administratif
342
34.3.3.
Cour
administrative
343
34.4.
Comments on the courts reasoning
345
34.5.
Conclusion
347
xvu
Table
of Contents
Chapter
35:
Liechtenstein: Legal Protection in Requested
State
349
Martin Wenz and Patrick
Knörzer
35.1.
Introduction
349
35.2.
Facts of the case
350
35.3.
The Court decision
352
35.4.
Comments on the Court s reasoning
353
35.5.
Conclusion
353
Chapter
36:
Portugal: Right To Be Notified in Requested
State
355
João
Félix
Pinto
Nogueira
36.1.
Introduction
355
36.2.
Facts of the case
357
36.2.1.
The dispute
357
36.2.2.
Applicable law
359
36.2.3.
Arguments of the parties
360
36.3.
The Court s decision
361
36.4.
Comments on the Court s decision
362
36.5.
Conclusions
363
Chapter
37:
Australia: Use of Information Collected from
Cayman Islands
365
Graeme S. Cooper
37.1.
Introduction
365
37.2.
Facts of the case
367
37.3.
The court s decision
372
37.4.
Comments on the court s reasoning
373
37.5.
Conclusion
374
Chapter
38:
Canada: Limitation Period for Secondary
Transfer Pricing Adjustments
375
David G. Duff
38.1.
Introduction
375
38.2.
Facts of the case
376
38.3.
The court s decision
377
38.3.1.
Article
9(3) 378
38.3.2.
Object and purpose of the Treaty
381
XVIII
Table
of Contents
38.4.
Comments on the court s decision
381
38.5.
Conclusion
382
Chapter
39:
Switzerland: Revised Wording of Article
26
on Mutual Administrative Assistance in
Tax Matters
383
Salome
Zimmermann
and
Cédric Ballenegger
39.1.
Introduction
383
39.2.
Wording of the relevant new provisions
385
39.2.1.
Article
26 2010
of the India-Switzerland DTA
385
39.2.2.
Paragraph
10 2010
of the Protocol
1994 386
39.2.3.
Mutual Agreement
2012
regarding the interpretation
of subparagraph (b) of paragraph
10 2010
of the
Protocol
1994
to the India-Switzerland DTA
387
39.2.4.
Article
14
of the Amending Protocol to the
India-Switzerland DTA
387
39.3.
Facts of the case
388
39.4.
The Court s decision
388
39.4.1.
Mapping the main issues
388
39.4.2.
Renewal or amendment of a request for information
389
39.4.3.
Temporal applicability of article
26 2010
of the
India-Switzerland DTA?
389
39.4.3.1.
Special provision of article
14
of the
Amending Protocol
389
39.4.3.2.
Interpretation of article
14
in general
390
39.4.3.3.
The Court s approach
390
39.4.4.
Conditions as set forth in article
26 2010
and
paragraph
10 2010
fulfilled?
392
39.4.4.1.
Foreseeably relevant to the administration
or enforcement of the domestic laws
concerning taxes covered by the DTA
392
39.4.4.2.
Requested indications provided
392
39.4.4.3.
Means of last resort
392
39.4.5.
Counter-argument of the Swiss Federal Tax
Authority
393
39.4.6.
Conclusion of the Court
393
39.5.
Conclusion
393
Contributors
395
|
| any_adam_object | 1 |
| author2 | Kemmeren, Eric 1963- |
| author2_role | edt |
| author2_variant | e k ek |
| author_GND | (DE-588)124146376 |
| author_facet | Kemmeren, Eric 1963- |
| building | Verbundindex |
| bvnumber | BV042261072 |
| classification_rvk | PP 8110 |
| ctrlnum | (OCoLC)900965849 (DE-599)DNB1063733979 |
| discipline | Rechtswissenschaft |
| format | Book |
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| genre | (DE-588)4143413-4 Aufsatzsammlung gnd-content (DE-588)4153616-2 Fallsammlung gnd-content (DE-588)1071861417 Konferenzschrift gnd-content |
| genre_facet | Aufsatzsammlung Fallsammlung Konferenzschrift |
| id | DE-604.BV042261072 |
| illustrated | Illustrated |
| indexdate | 2024-12-20T17:06:08Z |
| institution | BVB |
| isbn | 9783707330847 3707330842 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-027698847 |
| oclc_num | 900965849 |
| open_access_boolean | |
| owner | DE-M382 DE-M124 DE-19 DE-BY-UBM |
| owner_facet | DE-M382 DE-M124 DE-19 DE-BY-UBM |
| physical | XX, 408 S. graph. Darst. |
| publishDate | 2015 |
| publishDateSearch | 2015 |
| publishDateSort | 2015 |
| publisher | Linde [u.a.] |
| record_format | marc |
| series | Series on International Tax Law |
| series2 | Series on International Tax Law |
| spellingShingle | Tax Treaty Case Law around the Globe 2014 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 (DE-588)1071861417 |
| title | Tax Treaty Case Law around the Globe 2014 |
| title_auth | Tax Treaty Case Law around the Globe 2014 |
| title_exact_search | Tax Treaty Case Law around the Globe 2014 |
| title_full | Tax Treaty Case Law around the Globe 2014 ed. by Eric C. C. M. Kemmeren ... |
| title_fullStr | Tax Treaty Case Law around the Globe 2014 ed. by Eric C. C. M. Kemmeren ... |
| title_full_unstemmed | Tax Treaty Case Law around the Globe 2014 ed. by Eric C. C. M. Kemmeren ... |
| title_short | Tax Treaty Case Law around the Globe 2014 |
| title_sort | tax treaty case law around the globe 2014 |
| topic | Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
| topic_facet | Doppelbesteuerungsabkommen Internationales Steuerrecht Aufsatzsammlung Fallsammlung Konferenzschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027698847&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV010669771 |
| work_keys_str_mv | AT kemmereneric taxtreatycaselawaroundtheglobe2014 |