Author: LANG
Publisher: Kluwer Law International
Publication year: 2012
E-ISBN: 9789041138767
Subject: D912.2 财政法
Language: ENG
Disclaimer: Any content in publications that violate the sovereignty, the constitution or regulations of the PRC is not accepted or approved by CNPIEC.
Description
Contents
Preface
Contents
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 Schuster
Romania: 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/Aurel