Presentation
The European Tax College of the Fiscal Institute Tilburg (Tilburg University) and the Institute for Austrian and International Tax Law WU (Vienna University of Economics and Business) are proud to invite you to the Conference « TAX TREATY CASE LAW AROUND THE GLOBE 2018 ».
Our Conference aims at presenting and discussing the most interesting Tax Treaty Cases which had been decided in 2017 all over the world. We are grateful that outstanding experts of more than 22 jurisdictions coming from five continents agreed to present the most relevant decisions taken in their countries.
The conference covers 34 tax treaty cases. The main topics we identified have been clustered into seven “baskets” which will be dealt with in our seven conference sessions :
Session 1 : Scope, interpretation, tax treaty abuse and residence
Session 2 : Permanent establishment
Session 3 : Business profits and capital gains
Session 4 : Labour income, pensions, sportsmen, students and other payments
Session 5 : Royalties
Session 6 : Relief from double taxation-LOB and subject-to-tax requirement
Session 7 : Non-discrimination, exchange of information and MAP
In each session of the 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 actively join the discussions. Please, see for further details the program.
The scientific results of the conference will be published in a book.
The Conference tarts on Thursday May 24, 2018 at 18.00 with the Conference Opening and Cocktail.
Reception in the lobby of the Dante building on the campus of Tilburg University. The working sessions will be held all day on Friday May 25 and Saturday May 26, 2018, in room DZ 1of the Dante Building. On May 25, all participants are invited for dinner at the university's Faculty Club.
The participation fee for the Conference is EUR 1000.
A partial waiver of the participation fee may be granted to full-time academics and other full-time researchers who are employed at a university or other academic institutions (wherever located) and have been engaged in research activities related to the respective topic.
These academics only pay EUR 140.
Registration is open up to and including 23-04-2018. The participation fee must be paid not later than 27-04-2018, and will not be refunded in the case of cancellation one week prior to the conference.
Program
Thursday, May 24, 2018
18:00 : Conference opening and cocktail reception
(Tilburg University, lobby Dante Building, Warandelaan 2, 5037 AB, Tilburg)
Friday, May 25, 2018
Session 1 - Scope, interpretation, tax treaty abuse and residence
08:30 : Chairs : Eric Kemmeren Christoph Marchgraber
1.Greece : Scope of application of the treaty in case of income from unknown sources
Katerina Perrou, Supreme Administrative Court (Symvoulio tis Epikrateias), 15 February 2017
2.France : Abuse of a tax treaty
Marilyne Sadowsky, The Supreme Court (Conseil d'Etat), 25 October 2017, n°396954, Société Partinverd
3.Slovakia : Beneficial owner; beneficial owner of dividends ; GAAR
Tomas Balco, Regional Court, 3 May 2017, Case number: 6S 34/2016
4.Israel : Residency and interpretation
Tsilly Dagan, The Supreme Court, 22 February 2017, C.A. 3328/15 Ploni v. Pkid Shuma Ashkelon
5.Luxembourg : Double residency and double taxation on income and qualification conflict concerning income type
Werner Haslehner, Supreme Administrative Court, 2 March 2017, n°38088C
6.Belgium : Foreign tax credit and the interaction between treaty law and domestic law
Anne Van de Vijver, Supreme Administrative Court (Hof van Cassatie), 16 June 2017, n° F.15.0102.N.
10:45 : Coffee Break
Session 2 - Permanent establishment
11:15 : Chairs : Daniel Smit,Yariv Brauner
1.India : Is there a PE? (Formula One World Championship Ltd.)
D.P. Sengupta, Supreme Court of India, 24 April 2017, Civil Appeal No 3849 of 2017-2017-TII-17-SC-INTL
2.Portugal : Is there an agent PE ?
João F. P. Nogueira, Arbitration Center (“Centro de Arbitragem Administrativa”), 14 July 2017, Proc. 375/2016-T
3.Italy : Relationship between general definition of a PE and a building site PE
Guglielmo Maisto–Paolo Arginelli, Supreme Court (Corte di Cassazione), 24 November 2017, Decision No. 28059
4.Italy : Permanent establishment / Availability of one (or more) fixed place of business
Guglielmo Maisto–Paolo Arginelli, Supreme Court (Corte di Cassazione), 22 February 2017, Decision No. 4576
5.Greece : Attribution of profits to PE and limitations of deductable expenses under domestic law
Katerina Perrou, Supreme Administrative Court (Symvoulio tis Epikrateias), 10 May 2017, Number: 1290/2017
13:00 : Lunch Break
Session 3 - Business profits and capital gains
14:30 : Chairs : Ton Stevens, Philip Baker
1.Germany : Commercial activities and the losses -negative progression provisio
Roland Ismer, The Federal Fiscal Court (BFH), 19 January 2017, V R 50/14
2.Denmark : Compensation for damages in tort from a business partner be treated as a capital gain for tax purposes
Søren Friis Hansen, Supreme Court, 16 August 2017, SKM2017.506HR
3.Turkey : Taxation of CFC earnings before and after the distribution of dividends
Cihat Öner, Supreme Administrative Court, 3rd Chamber, 15 June 2017, E. 2013/754; K. 2017/5407
15:30 : Coffee Break
Session 4 - Labour income, pensions, sportsmen, students and other payments
16:00 :Chairs : Peter Essers, Guglielmo Maisto
1.Austria : The “Economic” Employer Concept
Christoph Marchgraber, Supreme Administrative Court (VwGH), 22 February 2017, Ra 2014/13/0011
2.Switzerland : Distinction between income from employment and other income
Michael Beusch, Federal Supreme Court, 10 February 2017, (2C_628/2016 / 2C_629/2016, [= ATF 143 II 257]
3.The Netherlands : Exit taxation on pensions : tax treaty override ?
Eric Kemmeren, The Supreme Court, 14 July 2017 and The Supreme Court, 24 November 2017, No. 17/01256, BNB 2017/186 and No. 17/00515, V-N 2017/58.6
4.Germany : Pensions paid for former government services
Roland Ismer, Fiscal Court Köln (FG), 24 May 2016, 1 K 1796/13
5.Portugal : Taxation of sportspersons : I) image rights; II) economic rights not related with performance
João F. P. Nogueira, Arbitration Center (“Centro de Arbitragem Administrativa”), 6 April 2017, Proc. 346/2016-T
6.United States : Treatment of payments to graduate students
Yariv Brauner, United States Tax Court, 2 October 2017, 149 T.C. No. 14 ; Pei Fang Guo V. Commissioner
19:00 : Dinner at Faculty Club of Tilburg University
Saturday, May 26, 2018
Session 5 – Royalties
8:30 : Chairs : Cees Peters, Werner Haslehner
1.Spain : Concept of 'equipment' in the royalty definition
Ricardo García Antón, Judgement of National Court ('Audiencia Nacional'), 26 June 2017, Rec. 492/2015
2.Poland : Definition of ''industrial equipment'' with regard to royalty
Karolina Tetłak, Supreme Administrative Court, 18 May 2017, II FSK 1204/15
3.India : Fee for technical services
D.P. Sengupta, Supreme Court of India, 17 February 2017, Civil Appeal No 8040 of 2015-2017-TII-08-SC-INTL
4.Poland : Scope of the definition of royalties
Karolina Tetłak, Supreme Administrative Court, 2 August 2017, II FSK 1961/15
5.Turkey : Payment for a right to use of a software program is royalty
Cihat Öner, stanbul District Administrative Court, 4th Chamber, 29 June 2017, E. 2016/3086; K. 2017/2643
10:30 : Coffee Break
Session 6 - Relief from double taxation, LOB and subject-to-tax requirement
11:00 : Chairs : Cees Peters, David Duff
1.The UK : Double taxation relief –Limitation on benefits
Philip Baker, The High Court of Justice Queen's Bench Division Administrative Court, 14 November 2017, Case No: CO/610/2017; Neutral Citation No : [2017] EWHC 2881 (Admin)
2.Austria : Subject-to-Tax Clause : Indemnity and Bonus Payments Received by a Former Resident Employee
Christoph Marchgraber, Supreme Administrative Court (VwGH), 23 February 2017, Ro 2014/15/0050
3.New Zealand : Should the tax payable by a company be allowed as a credit when the income is attributed to shareholders under CFC rules ?
Craig Elliffe, High Court of New Zealand, 12 May 2017, CIV-2015-404-2267 [2017] NZHC 969 Judgment of Thomas J
4.France : Loss making company and deduction of taxes paid abroad
Marilyne Sadowsky, The Supreme Court (Conseil d'Etat), 7 June 2017, n°386579, LVMH
12:30 : Lunch Break
Session 7 - Non-discrimination, exchange of information and MAP
14:00 : Chairs : Cihat Öner, Christoph Marchgraber
1.Argentina : Non-Discrimination
Mirna Solange Screpante, National Supreme Court, 9 May 2017, TF 24.943-1 ; Fallos 360 : 644
2.The Netherlands : No tax consolidation between Dutch sister companies held by Israeli parent / no infringement of DTC non-discrimination clause
Daniel Smit, The Supreme Court, 15 December 2017, No. 16/02919
3.Switzerland : Administrative assistance/ Exchange of information
Lysandre Papadopoulos, Federal Supreme Court, 16 February 2017 and 17 March 2017, 2C_893/2015, [= ATF 143 II 202] and 2C_1000/2015, [= ATF 143 II 224]
4.Spain : Access to MAP in cases of fraud or avoidance / transfer pricing adjustment
Ricardo García Antón, Judgement of National Court ('Audiencia Nacional'), 28 March 2017, Rec. 175/2015
5.Canada : Mutual Agreement Procedure
David Duff, Tax Court of Canada [General Procedure], 10 March 2017, Sifto Canada Corp. v. R., 2017 CarswellNat 758, 2017 TCC 37, 2017 D.T.C. 1020, [2017] 4 C.T.C. 2043
15:45 : Closure
16:00 : End
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Organised by European Tax College
