Tax Treaty Case Law around the Globe

Relief from Double Taxation

Session 7: 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,  13:45-15:05
    All time slots are Central European Time (CET).


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



The Netherlands

Speaker Location
Eric Kemmeren On Campus

Explanation of the application of Art. 17 OECD in the context of the possibility of tax crediting foreign withholding taxes

  • Supreme Court (Hoge Raad), 24 September 2021
  • Case No: 20/01875


Speaker Location

Anne Van de Vijver

On Campus

The application of the "exemption vaut impôt" principle is subject of discussion in Belgium - Subject to tax condition

  • Antwerpen (burg.) (B6Me k.) nr. 2019/AR/1299, 19 januari 2021
  • Case No: rolnr : 2019/AR/1299

Concerns the subject to tax condition. Art. 23 of the DTT between Belgium and United Arab Emirates provides condition “inkomsten … die … in …. zijn belast”

  • Cass. (1e k.) AR F.18.0112.N, 25 juni 2021 (J. B., P. V. / Belgische Staat)
  • Case No: rolnr. : F.180112.N


Speaker Location
Eivind Furuseth On Campus

The question is whether the Norwegian/domestic trax credit rules werer in conflict with article 23 of the DTT

  • First Instance Court (Hordaland tingrett), 4 October 2021
  • Case No: 19-083263TVI-THOD/1