Tax Treaty Case Law around the Globe 2017 - Schriftenreihe IStR Band 108

Preface

List of Contributors

Contents

Personal and Substantive Scope (Art 1, 2 and 4 OECD Model)

Germany: Consequences of a Treaty Override?

Australia: Puppet Boards – Where is Central Management and Control Exercised and Where is the Place of Effective Management?

Sweden: Non-taxable Collective Investment Vehicles Determined Resident under Sweden-Spain Income Tax Treaty

United States: Abandonment of Residence Status

Business profits and permanent establishments (Art 5, 6, 7, 8 and 14 OECD Model)

Finland: Allocation of Subsidiary Share Related Loans to a PE

Japan: The Procedural Requirements for Applying a Treaty and Determination of a Permanent Establishment for an Online Sales Business

Poland: Can a Tax Authority Change the Qualification of Items of Income of a Taxpayer as a Resultof a Double Taxation Convention Providing for Qualification in Accordance with Domestic Tax Law?

Portugal: Domestic Losses and Worldwide Gross Income

Belgium: Transparent Entities: The Case of the French SCI under the Belgium-French Tax Treaty

Associated Enterprises (Art 9 OECD Model)

India: If there is a Transaction between Associated Enterprises, ALP Adjustment has to be made and the Contention that there will be overall Erosion of the Indian Tax Base is not relevant

United States: Narrow ALS Analysis

United States: It is Permissible to Apply the ALS on a Consolidated Basis

Dividend and interest (Art 10 and Art 11 OECD Model)

Argentina: Treaty Abuse and Beneficial Ownership – the Molinos Case

Czech Republic: Application of the Abuse of Law Concept in Business Restructuring

Poland: Can a Leader in a Cash Pooling System be Recognized as the Beneficial Owner of the Interest in the Meaning of Tax Treaty Law?

Spain: Dividends, Leveraged Buyouts and the Concept of Abuse / Simulation in Domestic Law, EU Law and Tax Treaties

Brazil: Taxation of Controlled Foreign Companies in Brazil – Still a Case for Article 7

Italy: The Concept of Beneficial Ownership in Tax Treaties and its General Anti-Avoidance Function

Royalties and Capital Gains (Art 12 and 13 OECD Model)

Bulgaria: Procedural Requirements for Tax Treaty Relief: a “Penalty” for Tax Treaty Application

Australia: Limitations on applying the royalties Article in a digital era

Kazakhstan: Kazmunaiservices & Contracting Case on Technical Services and the MFN Clause

Estonia: Dalkia International S.A.

Turkey: Characterization of Cost Contribution Agreement Fees

Employment Income (Art 15, 18 and 19 OECD Model)

China: Employment Income Received from Outside of China (Article 15 of the OECD Model)

Luxembourg: Taxation of Flight Personnel in Triangular Situations and Article 15(3) of theOECD Model

United Kingdom: Do the Activities of an Employed North Sea Diver Fall within Article 7 or 14 of the UK-South Africa Tax Treaty?

Netherlands: The Impact on Tax Treaties of a Legal Fiction included in National Tax Law (the “customary wage rule”)

Directors’ fees, Artistes and Sportsmen, Students and Other Income, Methods to Avoid Double Taxation (Art 16, 17, 20, 21 and Art 23 OECD Model Convention)

Portugal: Artistes’ and Sportsmen’s Income

Sweden: Taxation of Income from Entertainment and Sporting Activities

Canada: Limitation on Elimination of Double Taxation under the Canada-Brazil Income Tax Treaty

Norway: The Remittance Rule in the Tax Treaty between Norway and Singapore

Israel: The Relationship between Domestic Law and the Tax Treaty in the Interpretation of the Relief from Double Taxation Article

Non-discrimination, mutual agreement and mutual assistance (Art 24–27 OECD Model Convention)

India: Non-Discrimination Clause Extends Exemption from Capital Gains in case of Foreign Amalgamation involving Indian Assets

United States: Assistance in the Collection of Taxes

Canada: Judicial Review of the Canada Revenue Agency’s Response in a Mutual Agreement Procedure under the Canada-United States Tax Treaty

Switzerland: Demarcation between an Acceptable Group Request and an Unacceptable “Fishing Expedition”

Russia: Thin Capitalization, Recharacterization of Interest as Dividends and the Non-Discrimination Article

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