Coverart for item
The Resource Tax treaty case law around the globe, 2011, edited by Michael Lang ... [and others]

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

Label
Tax treaty case law around the globe, 2011
Title
Tax treaty case law around the globe, 2011
Statement of responsibility
edited by Michael Lang ... [and others]
Creator
Editor
Subject
Genre
Language
eng
Member of
Cataloging source
YDXCP
http://library.link/vocab/creatorName
Lang, Michael
Illustrations
illustrations
Index
no index present
Literary form
non fiction
Nature of contents
bibliography
Series statement
Eucotax series on European taxation
Series volume
v. 34
http://library.link/vocab/subjectName
  • International business enterprises
  • Partnership
  • Double taxation
  • Conflict of laws
Label
Tax treaty case law around the globe, 2011, edited by Michael Lang ... [and others]
Instantiates
Publication
Copyright
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier.
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent.
Contents
  • Portugal : deemed residence : the case of households in the light of Article 4(1) OECD MC
  • Gustavo Lopes Courinha
  • Germany : Florida LLC
  • Jürgen Lüdicke
  • France : Conseil d'Etat, Zimmer Ltd : French commissionaire and PE under the France UK DTC
  • Stéphane Gelin
  • A note on the Zimmer case and the concept of permanent establishment
  • J. Clifton Fleming, Jr.
  • Italy : construction and dependent agency PE
  • Pasquale Pistone
  • Canada : tax treaty interpretation and the residence of a hybrid entity
  • South Africa : cross border partnerships
  • Jennifer Roeleveld
  • Turkey : the permanent establishment issue in case of movable place of business
  • Billur Yalti
  • Brazil : the qualification of income derived from technical services
  • Luís 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
  • David G. Duff
  • Greece : the calculation of the profits that are attributable to a PE
  • Katerina Perrou
  • Turkey : business profits v. professional income
  • Billur Yalti
  • Australia : resolving the application of competing treaty and domestic law transfer pricing rules
  • Richard Krever, 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
  • Romania : form and substance requirements to be met by a tax residence certificate
  • USA : Xilinx Inc. et al. v. Commissioner
  • Yariv Brauner
  • Czech Republic : Afs 106/2009-112
  • Danuše Nerudová
  • Estonia : ImmoEast Beteiligungs GmbH
  • Helen Pahapill
  • India : Vodafone
  • D.P. Sengupta
  • Poland : payments for copyrights of computer software as royalties
  • Hanna Litwinczuk
  • Aurelian Opre, Romana Schuster
  • 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 Martín Jiménez
  • Denmark : the definition of a 'hired worker' in Article 14 Denmark Netherlands DTC
  • Søren Friis Hansen
  • The Netherlands : is a football player's transfer fee income derived as a sportsman?
  • Eric C.C.M. Kemmeren
  • India : Wizcraft International
  • D.P. Sengupta
  • Hungary : does the Hungarian local trade tax fall within the substantive scope of a DTC?
  • Spain: taxation of artistes and sportsmen : U2's tour in 1997
  • Adolfo Martín Jiménez
  • 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
  • Romana Schuster, Aurelian Opre
  • Daniel Deák
  • USA : Savary v. Commissioner of Internal Revenue : the source of double taxation
  • Patricia A. Brown, Jason T. Young
  • USA : the Procter & Gamble Company and Subsidiaries v. United States
  • Yariv Brauner
  • 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
  • Netherlands : how to prove residence of the other contracting state for tax treaty purposes?
  • Switzerland : the case of UBS : mutual administrative assistance in tax matters
  • Michael Beusch, Alexander Misic
  • Kazakhstan : ATF case
  • Tomas Balco
  • Eric C.C.M. Kemmeren
Control code
FIEb17058454
Dimensions
25 cm.
Extent
514 pages
Isbn
9789041138767
Media category
unmediated
Media MARC source
rdamedia.
Media type code
  • n
Other physical details
illustrations
System control number
(OCoLC)772397889
Label
Tax treaty case law around the globe, 2011, edited by Michael Lang ... [and others]
Publication
Copyright
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier.
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent.
Contents
  • Portugal : deemed residence : the case of households in the light of Article 4(1) OECD MC
  • Gustavo Lopes Courinha
  • Germany : Florida LLC
  • Jürgen Lüdicke
  • France : Conseil d'Etat, Zimmer Ltd : French commissionaire and PE under the France UK DTC
  • Stéphane Gelin
  • A note on the Zimmer case and the concept of permanent establishment
  • J. Clifton Fleming, Jr.
  • Italy : construction and dependent agency PE
  • Pasquale Pistone
  • Canada : tax treaty interpretation and the residence of a hybrid entity
  • South Africa : cross border partnerships
  • Jennifer Roeleveld
  • Turkey : the permanent establishment issue in case of movable place of business
  • Billur Yalti
  • Brazil : the qualification of income derived from technical services
  • Luís 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
  • David G. Duff
  • Greece : the calculation of the profits that are attributable to a PE
  • Katerina Perrou
  • Turkey : business profits v. professional income
  • Billur Yalti
  • Australia : resolving the application of competing treaty and domestic law transfer pricing rules
  • Richard Krever, 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
  • Romania : form and substance requirements to be met by a tax residence certificate
  • USA : Xilinx Inc. et al. v. Commissioner
  • Yariv Brauner
  • Czech Republic : Afs 106/2009-112
  • Danuše Nerudová
  • Estonia : ImmoEast Beteiligungs GmbH
  • Helen Pahapill
  • India : Vodafone
  • D.P. Sengupta
  • Poland : payments for copyrights of computer software as royalties
  • Hanna Litwinczuk
  • Aurelian Opre, Romana Schuster
  • 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 Martín Jiménez
  • Denmark : the definition of a 'hired worker' in Article 14 Denmark Netherlands DTC
  • Søren Friis Hansen
  • The Netherlands : is a football player's transfer fee income derived as a sportsman?
  • Eric C.C.M. Kemmeren
  • India : Wizcraft International
  • D.P. Sengupta
  • Hungary : does the Hungarian local trade tax fall within the substantive scope of a DTC?
  • Spain: taxation of artistes and sportsmen : U2's tour in 1997
  • Adolfo Martín Jiménez
  • 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
  • Romana Schuster, Aurelian Opre
  • Daniel Deák
  • USA : Savary v. Commissioner of Internal Revenue : the source of double taxation
  • Patricia A. Brown, Jason T. Young
  • USA : the Procter & Gamble Company and Subsidiaries v. United States
  • Yariv Brauner
  • 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
  • Netherlands : how to prove residence of the other contracting state for tax treaty purposes?
  • Switzerland : the case of UBS : mutual administrative assistance in tax matters
  • Michael Beusch, Alexander Misic
  • Kazakhstan : ATF case
  • Tomas Balco
  • Eric C.C.M. Kemmeren
Control code
FIEb17058454
Dimensions
25 cm.
Extent
514 pages
Isbn
9789041138767
Media category
unmediated
Media MARC source
rdamedia.
Media type code
  • n
Other physical details
illustrations
System control number
(OCoLC)772397889

Library Locations

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      Via dei Roccettini 9, San Domenico di Fiesole, 50014, IT
      43.803074 11.283055
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