Tax Treaty Case Law around the Globe

Business Profits, Capital Gains and Associated Enterprises

Session 3: Tax treat case law around the globe 2022

In each session of the hybrid conference, tax treaty cases will be presented and subsequently analyzed in a critical discussion. This discussion includes the possible impact of the cases on the interpretation and application of tax treaties in other countries. Participants are invited to join the discussions actively. The scientific results of the conference will be published in a book by the IBFD. 

Date and time

  • Friday, May 13, 2022, 14:00-16:00 
    All time slots are Central European Time (CET).


  • Tilburg University, Dante Building, Room DZ 2, Warandelaan 2, 5037 AB, Tilburg or
  • Online




Speaker Location
Yariv Brauner On Campus

CFC legislation and tax treaties - the branch rule and double non-taxation

  • Whirlpool Financial Corporation; Consolidated Subsidiaries, V. Commissioner (6th Cir), 9 June 2021
  • Case No:  Nos. 20-1899/1900

Whether domestic rules violate the business profits article or the nondiscrimination article of the DTT

  • Adams Challenge (Uk) Limited, V. Commissioner, 21 January 2021
  • Case No: 156 T.C. No.2


Speaker Location
Daniel Blum On Campus

Concerns Art 7 DTT Austria-UK: Court supports that the hiring out of labor fee has to be split economically into two parts

  1. mark-up of the entrepeneur and
  2. Wages of the hired out personnel
  • Austrian Supreme Administrative Court (VwGH),  23 April 2021
  • Case No:  Ra 2020/13/0089


Speaker Location
Philip Baker Online

In this case, the court had to decide whether the payment in question falls within Art. 6 of the UK-Canada DTT

  • Royal Bank of Canada v Revenue and Customs Commissioners, Hearing Date: 7-9 December 2021, Release Date: 17 February 2022

  • Appeal No: UT/2020/000371


Speaker Location
Marjaana Helminen Online

Cost-plus method may be used to determine intra-group interest, because providing intra-group financing is an intra-group service

  • Korkein Hallinto-oikeus (Supreme Administrative Court), 21 May 2021
  • Case No:KHO 2021/346 (66)

South Africa

Speaker Location
Craig West On Campus

TP methods, CUP, Arm's Lenght Principle

  • The Tax Court of South Africa, 7 January 2021
  • Case No: IT 14305