Tax Treaty Case Law Around the Globe

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 SchusterRomania: 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 avoid double taxation (Art 23 OECD Model) 

Michael Lang Austria: Exemption Method and Progression 

Bernard Peeters Belgium: Foreign Tax Credit Rules in the Case of Differing Income Characterization 

Steffen Lampert Germany: The Compensation of Losses Incurred in a PE within the EU 

Romana Schuster/Aurelian Opre Romania: Credit Relief for Withholding Tax on Payments of Interest Carried by Promissory Notes

Patricia A. Brown/Jason T. Young USA: Savary v. Commissioner of Internal Revenue – The Source of Double Taxation 

Yariv Brauner USA: The Procter & Gamble Company and Subsidiaries v. United States 

8. Non-discrimination, mutual agreement and mutual assistance (Art 24, 25, 26 and 27 OECD Model) 

Philip Baker Great Britain: FCE Bank PLC v Her Majesty’s Revenue And Customs Pasquale Pistone 

Italy: Domestic Anti-Avoidance Ad Hoc Rules and the Deduction Non-Discrimination Provision in Tax Treaties 

Shelley Griffiths New Zealand: Information Sharing and Information Gathering and the New Zealand Australia DTC

Michael Beusch/Alexander Misic Switzerland: The Case of UBS – Mutual Administrative Assistance in Tax Matters 

Tomas Balco Kazakhstan: ATF Case

List of Authors and Editors.