Luc Debroe

Tax Treaty Case Law around the Globe - 2011 Luc Debroe

Although tax treaties may look similar because they are usually based on model tax conventions, clear differences in interpretation and application become evident in the diversity of court decisions on tax treaty issues worldwide. In this book, outstanding experts from over thirty jurisdictions discuss the most relevant recent court decisions taken in their countries. The contributions, focusing on the potential impact of the judgments on the interpretation and application of tax treaties in other countries, cover such important aspects as the following:

• residence requirements;
• cross-border partnerships;
• characterization of interest payments;
• transfer pricing;
• royalties;
• directors' fees;
• artistes' and sportsmen's income;
• students' income; and ;
• compensation of losses.

Each discussion gives the facts of each case (many of the cases are not accessible in English), the reasoning of the court, and the author's observations. The systematic structure of each report allows different tax treaty case law to be studied and compared in a simple and efficient way--something that has never been done this comprehensively before. With the continuously increasing importance of tax treaties, this global overview of international tax disputes on double tax conventions is a valuable resource for practitioners and academics active in tax treaty case law. It will also be of value for multinational businesses, policymakers, and tax administrations as a source of alternative approaches and best practice models.