Tax Treaty Case Law around the Globe

Each year, the European Tax College, part of the Fiscal Institute Tilburg, organizes, in joint venture with the Institute for Austrian and International Tax Law, the International Conference Tax Treaty Case Law around the Globe.

Tax Treaty Case Law

The conference aims at presenting and discussing the most interesting Tax Treaty Cases which recently have been decided all over the world. Outstanding experts of the relevant jurisdictions present the most interesting and important decisions taken in their countries and which may affect the interpretation and application of tax treaties in other jurisdictions.




Program Tax Treaty Caxe Law around the Globe 2017

In 2017 the conference will  be held in Vienna from 27-29 April. More information to come soon on www.wu.ac.at/taxlaw.

Program Tax Treaty Case Law around the Globe 2016

Thursday (19th May 2016)

Conference opening

Time Program Location
18:00 Conference opening and cocktail reception Tilburg University, lobby Dante building, Warandelaan 2, 5037 AB, Tilburg


Friday (20th May 2016)

Scope, tax treaty interpretation and residence (Session 1)

Chairs

  • Eric Kemmeren
  • Michael lang
Time Program
08:30 - 10:30 Session 1

New Zealand (Craig Elliffe)

  • High Court of New Zealand, 1 September 2015.
  • [2015] NZHC 2099 Chatfield and Co Ltd. V. Commissioner of Inland Revenue
  • Tax treaty interpretation and dynamic use of the OECD commentary

Argentina (Axel Verstraeten)

  • National Tax Court 20 April 2015
  • [2015]Italtel SPA Sucursal Argentina s/ apelación impuesto a las ganancias
  • Tax treaty interpretation and (dynamic) use OECD commentaries and OECD Reports on PE profit attribution

Spain (Alejandro García)

  • National High Court 10 July 2015
  • No. 281/2012 ING Direct case
  • Status of OECD Commentary (2008) and OECD Reports on PE profit attribution

South Africa (Craig West / Jennifer Roeleveld)

  • Constitutional Court 18 June 2015
  • South African Reserve Bank and Another v Shuttleworth and Another (CCT194/14, CCT199/14) [2015] ZACC 17
  • Elements that must be present in determining whether a levy or charge is a tax in South Africa

Poland (Karolina Tetlak)

  • Supreme Administrative Court 15 May 2015
  • No. II FSK 964/13
  • Center of vital interests

France (Daniel Gutmann)

  • Conseil d’Etat 9 November 2015
  • 370054, 371132
  • Company exempt by virtue of its status or activities: liable to tax?

Portugal (João Félix Pinto Nogueira)

  • Central Administrative Court South, 2nd section, 10 September 2015
  • Case 07898/14
  • Tax residence for treaty purposes and burden of proof
Time Program
10:30 - 11:00 Coffee Break




Permanent establishment (Session 2)

Chairs

  • Philip Baker
  • Pasquale Pistone
Time Program
11:00 - 12.30 Session 2

Italy (Guglielmo Maisto)

  • Supreme Court 20 March 2015
  • No. 5649
  • Is there a PE?

Spain (Alejandro García)

  • National High Court 8 June 2015
  • No.182/2012 Dell case
  • Commissionaire agreement and PE

India (D.P. Sengupta)

  • Income Tax Appellate Tribunal, ’L’ Bench, Mumbai 16 December 2015
  • I.T.A. No 7994/Mum/2011 and ITA No. 7631/Mum/2012 NGC Network Asia LLC Vs Joint Director of Income Tax [2015-TII-205-ITAT-MUM-INTL]
  • Agency PE

South Africa (Craig West / Jennifer Roeleveld)

  • Tax Court 15 May 2015
  • No. 13276 [2015] ZATC 2 AB LLC and BD Holdings LLC v Commissioner of the South African Revenue Services
  • Technical services and PE concept
Time Program
12:30 - 14:00 Lunch Break


Business profits and transfer pricing (Session 3)

Chairs

  • Cees Peters
  • Michael Lang
Time Program
14:00 - 16.00 Session 3

Czech Republic (Danuše Nerudová)

  • Supreme Administrative Court 5 February 2015
  • No. 2 Afs 8/2014 - 174
  • Attribution of profits to a PE

Italy (Guglielmo Maisto)

  • Supreme Court 17 July 2015
  • No. 15005
  • Transfer pricing

Luxembourg (Werner Haslehner)

  • Supreme Administrative Court of Luxembourg 22 July 2015
  • Case 34 190
  • Profit adjustment for interest-free loan to subsidiary based on Article 9, no need to prove “abuse”

Australia (Graeme Cooper)

  • Federal Court of Australia, 26 November 2015\
  • Chevron Australia Holdings Pty Ltd v. Commissioner of Taxation (No 5)
  • Transfer pricing

United States (Yariv Brauner)

  • U.S. Tax Court 27 July 27 2015
  • Nos 6253-12, 9963-12 Altera Corp. et al. v. Commissioner
  • Transfer pricing

Germany (Alexander Rust)

  • Bundesfinanzhof of 20 May 2015,
  • I R 75/14, IStR 2015, 883
  • Timing issues in case of termination of PE
Time Program
16:00 - 16:30 Coffee Break

Labour income (Session 4)

Chairs

  • Prof. Dr. Daniël Smit
  • Graeme Cooper
Time Program
16:30 - 18:00 Session 4

Germany (Alexander Rust)

  • Bundesfinanzhof of 10 June 2015,
  • I R 79/13, IStR 2015, 785
  • Taxing right for a golden handshake and effect of a mutual agreement between the competent tax authorities

Austria (Michael Lang)

  • Austrian Supreme Administrative Court on 26 February 2015
  • No. 2012/15/0128
  • Termination payments

Luxembourg (Werner Haslehner)

  • Supreme Administrative Court of Luxembourg 30 April 2015
  • Case 35 483C
  • Fees earned by a “Commissaire” falling under Article 16?

Austria (Michael Lang)

  • Austrian Supreme Administrative Court on 30 June 2015
  • No. 2013/15/0266
  • Artiste performance with advertising function

Belgium (Luc De Broe)

  • Supreme Court 9 January 2015
    Supreme Court 21 may 2015
  • VZW Altsien, No. F.12.0112.N) S.A.D.S., No. F.140143F
    Taxation in the State of performance of fees earned by artistes through their companies, one under the B/Ireland and one under the B/Canada treaty
Time Program
18:30 Cultural event in the Black Box, Esplanade, Tilburg University
20:00 Dinner at the Faculty Club of Tilburg University


Evening program

Time Program
18:30 Cultural event in the Black Box, Esplanade, Tilburg University
20:00 Dinner at the Faculty Club of Tilburg University

Saturday (21 th May 2016)

Beneficial ownership, royalties and capital gains (Session 5)

Chairs

  • Alexander Rust
  • Yariv Brauner
Time Program
08:30 - 10:30 Session 5

Poland (Karolina Tetlak)

  • Supreme Administrative Court 11 June 2015
  • No. II FSK 1518/13
  • Beneficial ownership

Bolivia (Alvaro Villegas Aldazosa)

  • Bolivian Supreme Court September 2014 (March 2015)
  • No. 311/2014 (AMOCO Case)
  • Treaty Shopping and pacta sunt servanda

Switzerland (Michael Beusch)

  • Federal Supreme Court 5 May 2015
  • No. 2C_364/2012
  • “SWAP-case” and beneficial ownership

Argentina (Axel Verstraeten)

  • Federal Court of Appeals 19 February 2015
  • [2015] Rovafarm Argentina SA y otro c/ DGI y otro s/ recurso directo de organism externo
  • Income from technical services: business income or royalty?

Australia (Graeme Cooper)

  • Federal Court of Australia, 7 October 2015
  • Tech Mahindra Ltd v Commissioner of Taxation
  • Interaction between Article 7 and Article 12

The Netherlands (Eric Kemmeren)

  • Supreme Court 16 January 2015
  • No. 13/05247, BNB 2015/64
  • Exit taxation: tax treaty override?
Time Program
10:30 - 11:00 Coffee Break


Relief for double taxation and LOB (Session 6)

Chairs

  • Eric Kemmeren
  • David Duff
Time Program
11:00 - 12:30 Session 6

Denmark (Søren Friis Hansen)

  • Supreme Court 9 January 2015
  • SKM2015.24HR
  • Subject to tax requirement

Hungary (Daniel Deak)

  • Supreme Court 26 February 2015
  • No. Kfv.V.35.806/2013
  • Losses arising from swap contracts: limitation on foreign tax credit?

United States (Yariv Brauner)

  • U.S. District Court for the District of Columbia, 18 September 2015
  • No. 1:14-cv-01593 Starr International Co. Inc. v. United States
  • LOB

The Netherlands (Daniel Smit)

  • Supreme Court 27 February 2015
  • No. 13/05185, BNB 2015/126
  • Carve-out Netherlands/Maltese tax treaty
Time Program
12:30 - 14:00 Lunch Break


Non-discrimination, exchange of information and recovery (Session 6)

Chairs

  • Prof. Dr. Daniël Smit
  • Alexander Rust
Time Program
14:00 - 15:30 Session 7

Portugal (João Félix Pinto Nogueira)

  • Central Administrative Court South, 2nd section,4 June 2015
  • Case 05768/12
  • Tax treatment of the pensions paid by Norway to a disabled retired woman (of Norwegian nationality) resident in Portugal

Canada (David Duff)

  • Federal Court 16 September 2015
  • 2015 FC 1082 (Federal Court Hillis v. Canada
  • Intergovernmental Agreement providing for enhanced tax information exchange between Canada and the United States

Switzerland (Michael Beusch)

  • Federal Supreme Court 24 September 2015
  • No. 2C_963/2014
  • Notion of persons involved in the EoL procedure

Australia (Graeme Cooper)

  • Federal Court of Australia, 28 August 2015
  • Deputy Commissioner of Taxation v. McManus
  • Cross-border enforcement of tax claims



Sessions will take place in Room DZ 2 at the Dante Building at the Tilburg University Campus (Warandelaan 2, 5037 AB, Tilburg)




Registration 2017: In 2017 the conference will  be held in Vienna from 27-29 April. More information to come soon on www.wu.ac.at/taxlaw