The 2006 Leiden Alumni seminar: case law on tax treaty interpretation

• Autores: Raffaele Russo
• Localización: European taxation, ISSN 0014-3138, Vol. 46, Nº. 11, 2006, págs. 541-544
• Idioma: inglés
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• Resumen

  • This note provides a summary of the 2006 Leiden Alumni Seminar on recent developments regarding case law and tax treaty interpretation and the related discussions. Cases include the concept of "beneficial owner"(Indofood), deductibility of foreign losses in a Luxembourg case, and attribution of profits to permanent establishments (ABN AMRO).