Report on the 2016 Conference Tax Treaty Case Law Around the Globe

• Autores: Ave-Geidi Jallai, Mart van Hulten
• Localización: Intertax, ISSN 0165-2826, Vol. 44, Nº. 11, 2016, págs. 859-867
• Idioma: inglés
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• Resumen

  • Each year the international conference Tax Treaty Case Law Around the Globe provides a forum to discuss with outstanding experts of the relevant jurisdictions the most important and interesting tax treaty cases which recently have been decided all over the world. This article provides a report on the 2016 Tax Treaty Case Law Around the Globe conference held in the Netherlands at Tilburg University on 19–21 May 2016 and which covered seven main topic clusters: (1) Scope, tax treaty interpretation and residence; (2) Permanent establishment (PE); (3) Business profits and transfer pricing; (4) Labour income; (5) Beneficial ownership, royalties and capital gains; (6) Relief for double taxation and limitation on benefits (LOB); and (7) Non-discrimination, exchange of information and recovery