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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