Tax Treaty Case Law around the Globe

Exchange of Information, Non-Discrimination, MAP and Abuse of Tax Treaties

Session 8: Tax treat case law around the globe 2022

Date and time

  • Saturday, May 14, 2022, 15:20-17:20
    All time slots are Central European Time (CET).

Location: 

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

Chairs  

Content

Switzerland

Speaker Location

Michael Beusch

 Online
Moritz Seiler On Campus

Exchange of information regarding an individual who was thought to hold an account with a bank that had been subject to a data leak ("Falciani" data)

  • Swiss Supreme Court, 25 March 2021
  • Case No: 2C_750/2020

Australia

Speaker Location

Michael Dirkis

 On Campus

The Dtt between Australia and the UK - discrimination by imposing a more burdensome taxation requirement on a national of the UK than that imposed on an Australian national in the same sircumstandes

  • Addy v Commissioner of Taxation, High Court, 3 November 2021
  • Case No: : [2021] HCA 34

Argentina

Speaker Location
Mirna Solange On Campus

Treaty abuse involving conduit companies and Art. 11 Dividends

  • Molinos Rio de la Plata vs. DGI
  • Case No: CAF 1351/2014/RH2

Spain

Speaker Location
Adolfo Martín Jiménez Online
Ricardo Garcia On Campus

The economic substance of the companies and dividend exemptions

  • The Audiencia Nacional (National Tribunal) Quatar Holding, 31 May 2021 and Acciona, 18 June 2021
  • Case No(s): SAN 3097/2021, SAN 2804/2021

Supreme Court denied MAP in cases of tax abuse

  • Supreme Court, SGL Carbon, 22 September 2021
  • Case No: STS 3572/2021

Canada

Speaker Location
David Duff On Campus

Tax treaty shopping case involving the capital gains article (Art. 13) in the Canada-Luxembourg DTT and Canadian GAAR

  • Supreme Court of Canada, Alta Energy Luxembourg SARL (SCC, 2001), 26 November 2021
  • Case No: 2021 SCC 49-39113