Tax Treaty Case Law around the Globe

Employment Income – Government Services

Session 6: 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

  • Saturday, May 14, 2022, 10:35-12:15
    All time slots are Central European Time (CET).


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




Speaker Location
Hrvoje Arbutina Online

Calculation of employment income earned in Croatia and third countries

  • High Administrative Court of Croatia, April 14, 2021
  • Case No: Usl-918/19-12


Speaker Location

Karolina Tetlak


Whether part of the applicant’s Danish tax resident income from an employment relationship with a Polish employer relating to work performed as part of business trips to third countries should be taxed in Poland

  • Judgment of the Supreme Administrative Court, April 29, 2021
  • Case No: II FSK 2241/20


Speaker Location
Eivind Furuseth On Campus

Issues on the understanding of work perfomed "offshore" or "offshore" for 30 days or more during a 12-mobth period 

  • Supreme Court, June 6, 2021
  • Case No: : HR-2021-1243-A


Speaker Location
Daniel Blum On Campus

The application of ARts. 15 and 16 of the DTT Austria-Russia and the role of multiple authentic languages in the interpretation process

  • Austrian Supreme Administrative Court (VwGH) May 10, 2021
  • Case No: : Ra 2019/15/0095


Speaker Location

Guglielmo Maisto

Cesare Silvani

On campus

On campus

Residence State cannot exercise taxing even if the income is exempted from tax in the source State

  • Supreme Court, Tax Chamber (Cass. Civ. Sez. Trib.), June 24, 2021
  • Case No(s):18237 and 18238