Main topics Tax treaty case law around the globe 2022
The main topics we identified have been clustered into eight “baskets” which will be dealt with in our eight conference sessions.
The main topics we identified have been clustered into eight “baskets” which will be dealt with in our eight conference sessions:
- Interpretation and Residence
- Permanent Establishment
- Business Profits, Capital Gains and Associated Enterprises
- Dividends and Interest
- Employment Income – Government Services
- Relief from Double Taxation
- Exchange of Information, Non-Discrimination, MAP and Abuse of Tax Treaties
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.