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Tax Treaty Case Law Around The Globe 2020

Conférence et cycle

Tax Treaty Case Law Around The Globe 2020

Online Conference



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 Online Conference TAX TREATY CASE LAW AROUND THE GLOBE 2020.

Our Conference aims at presenting and discussing the most interesting Tax Treaty Cases online, which had been decided in 2019 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 36 tax treaty cases. The main topics we identified have been clustered into eight “baskets” which will be dealt with in our eight conference sessions :
Session 1 : Taxes Covered, Interpretation and Residence
Session 2 : Permanent Establishment
Session 3 : Business Profits and MFN Clauses
Session 4 : Beneficial Ownership
Session 5 : Royalties
Session 6 : Labour Income
Session 7 : Relief from Double Taxation
Session 8 : Exchange of Information and MAP

In each session of the online 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 2/10 interpretation and application of tax treaties in other countries. Participants are invited to join the discussions actively.

The scientific results of the conference will be published in a book by the IBFD.

The opening of the online session of the Conference is on Friday, May 15, 2020, at 9:30. The conference opening and welcoming take place at 9:45. All time slots are Central European Time (CET).




Friday, May 15, 2020


09:30 : Online session opens

09:45 : Opening/Welcoming
Eric Kemmeren, Director of European Tax College, Professor at the Fiscal Institute Tilburg - Tilburg University and Alexander Rust, Professor at the Institute of Austrian and International Tax Law WU - Vienna University of Economics and Business


10:00 : Session 1 Taxes Covered, Interpretation and Residence

Chairs : Eric Kemmeren, Alexander Rust


  1. Peru
    Tax Court, 20 February 2019 - Case No : 13256-2014
    Taxes covered
    Mirna Solange Screpante
  2. Australia
    Pike v. Commissioner of Taxation, 24 December 2019 - Case No : [2019] FCA 2185
    Permanent home
    Michael Dirkis
  3. Canada
    Landbouwbedrijf BackX BV v. Canada, 12 December 2019 - Case No : 2019 FCA 2019
    David Duff

11:00 : Coffee Break


11:15 : Session 2 Permanent Establishment

Chairs : Prof. Dr. Daniel Smit LL.M., Professor at the Fiscal Institute Tilburg - Tilburg University and Kasper Dziurdz


  1. UK
    Court of Appeal, Fowler v Revenue and Customs Commissioners, 15 November 2018 - Case No : [2018] EWCA Civ 2544
    Effect of domestic deeming provision on treaty – Whether income constituting business profits
    Philip Baker
  2. India
    Authority for Advance Ruling, Nippon Steel Engineering Company Ltd., 16 October 2019 - Case No : AAR – 1303 – 2012
    Dependent agent PE - Fees for technical services
    D.P. Sengupta (TBC)
  3. Belgium
    Court of appeals of Antwerp, 12 and 19 February 2019 - Case No : 2017/AR/1301, 2017/AR/1184
    Can IT Consultants qualify as PE ?
    Anne Van de Vijver
  4. Sweden
    Supreme Administrative Court, 28 June 2019 - Case No : HFD 2019 ref. 36.
    Construction PE
    Martin Berglund


12:30 : Lunch Break


13:30 : Session 3 Business Profits and MFN Clauses

Chairs : Ton Stevens, Philip Baker


  1. France
    CAA Paris, 25 April 2019 - Case No : 17PA03065, Sté Google
    Does commercial advice and assistance service to advertisers constitute a PE ?
    Marilyne Sadowsky

CE, 18 October 2018 - Case No : 405468 Aravis Business Retreats Ltd
Principle of territoriality of Corporate tax versus PE
Marilyne Sadowsky

  1. The Netherlands
    Supreme Court (Hoge Raad), 19 July 2019 - Case No : 18/03647
    Profit division agreement at arm’s length – permanent representative
    Eric Kemmeren
  2. Germany
    Bundesfinanzhof, (Supreme Administrative Court), 27 February 2019 - Case No : I R73/16, ECLI:DE:BFH:2019:U.270219.IR73.16.0
    Loans at arm’s length
    Alexander Rust
  3. South Africa
    Cape Town Tax Court, 12 June 2019 - Case No : 14287
    Dividends and most favoured nation clause
    Craig West
  4. The Netherlands
    Supreme Court (Hoge Raad), 18 January 2019 - Case No : 17/04584
    Most favoured nation clause
    Daniel Smit
  5. Luxembourg
    Administrative Court, 9 July 2019 - Case No : 41873C1
    Treaty qualification of liquidation proceeds
    Katerina Pantazatou

15:30 : Coffee Break


15:45 : Session 4 - Beneficial Ownership

Chairs : Stan Stevens, Anne Van de Vijver


  1. India
    Becton Dickinson (Mauritius) Ltd, Authority for Advance Ruling- NCR Bench, 11 September 2019 - Case No : AAR - 1306 – 2012
    Beneficial Ownership - Treaty Shopping
    D.P. Sengupta (TBC)
  2. Italy
    Supreme Court (Corte di Cassazione), 30 September 2019 - Decision No : 24287 (and 24288, 24289, 24290, 24291)
    Beneficial owner with reference to situations involving asset management companies
    Guglielmo Maisto – Paolo Arginelli
  3. Russia
    Court of Appeal, Moscommerzbank OJSC Case, 1 November 2019 - Case No : N А40-8065/2018
    Beneficial owner concept, interest, back-to-back loans
    Danil Vinnitskiy)

16:45 : End of firth day


Saturday, May 16, 2020


08:45 : Online session opens


09:00 : Session 5 - Royalties

Chairs : Dr. Cihat Öner LL.M., Associate Professor at the Fiscal Institute Tilburg - Tilburg University and Guglielmo Maisto


  1. Spain
    Judgement of the Spanish National Court (Audiencia Nacional) 20 March 2019 - Case No : 1075/2019
    Lease of camera installed in helicopters
    Ricardo García Antón
  2. Poland
    Supreme Administrative Court, 9 April 2019 - Case No : II FSK 1120/17
    Datacenter renting fees are not royalties for the use of industrial, commercial or scientific device
    Karolina Tetłak

Supreme Administrative Court, 7 March 2019 - Case No : II FSK 490/17
Payment of compensation for unlawful violation of design rights is license fee
Karolina Tetłak

  1. Portugal
    Administrative Council for Tax Appeals (CARF), 15 May 2019 - Case No : 1302-003.572
    Definition of royalties in Brazil – Japan DTT
    Dinis Tracana

10:45 : Coffee Break


11:00 : Session 6 Labour Income

Chairs : Cees Peters and Marilyne Sadowsky


  1. Austria
    Supreme Administrative Court (VwGH), 30 April 2019 - Ra 2019/15/0038
    Racing days or training days ?
    Kasper Dziurdz
  2. Canada
    Rasmussen v. Canada, 28 May 2019 and Reyes v. Canada, 10 January 2019 - Case No : 2019 TCC 124 and 2019 FCA 7
    Can Canada tax residents on pension income derived from the other country ?
    David Duff
  3. Germany
    Bundesfinanzhof, (Supreme Administrative Court), 11 July 2019 - Case No: I R 44/16, ECLI:DE:BFH:2018:U.110718.IR44.16.0
    The meaning of the term ‘entertainer’
    Alexander Rust
  4. Sweden
    Supreme Administrative Court, 27 March 2019 - Case No : HFD 2019 ref. 13.
    Payments to, and/or from, a certain pension considered as either employment income or pension
    Martin Berglund
  5. Turkey
    Supreme Administrative Court, 4rd Chamber, 28 March 2019 - Case No : E.2015/6821 K.2019/2379
    Taxation rights on the independent personal services – procedural rules for taxation at source
    Cihat Öner


12:45 : Lunch Break


13:45 : Session 7 - Relief from Double Taxation

Chairs : Mart van Hulten and David Duff


  1. Italy
    Supreme Court (Corte di Cassazione), 14 November 2019, 20 November 2019, 21 November 2019 - Case No : 29635, 30140, 30347
    Rules governing the taxation of intra-group dividends paid by a subsidiary company to an Italian parent company – exempted dividends ?
    Guglielmo Maisto – Paolo Arginelli
  2. Australia
    Burton v Commissioner of Taxation, 22 August 2019 - Case No : [2019] FCAFC 141
    The mechanism for the computation of Australian taxation
    Michael Dirkis
  3. Belgium
    Supreme Court, 21 June 2019 - Case No : F.15.0067.N
    Domestic FTC conditions were not applicable but are overruled by the treaty FTC provisions – supremacy
    Anne Van de Vijver
  4. Bolivia
    Supreme Court, IASA Vs. Bolivian Tax Administration (SIN) 19 November 2018 (notified in May 2019) - Case No : 426/2018
    Tax treaty benefits granted as long as the tax exempted at source was effectively paid in the country of residence
    Alvaro Villegas Aldazosa

15:00 : Coffee Break


15:15 : Session 8 - Exchange of Information and MAP

Chairs : Prof. Dr. Peter Essers, Director of European Tax College, Professor at the Fiscal Institute Tilburg - Tilburg University and Prof. Dr. Alexander Rust, Professor at the Institute of Austrian and International Tax Law WU - Vienna University of Economics and Business


  1. Luxembourg
    Administrative Court, 14 November 2019 - Case No : 43406C, 43407C, 43408C, 43409C, 43410C, 43411C, 43412C, 43413C, 43414C, 43415C
    Forseeable relevant information
    Katerina Pantazatou
  2. Switzerland
    The Federal Supreme Court, 1 February 2019, 22 July 2019, 7 June 2019 - Case No : 2C_625/2018, 2C_1053/2018, 2C_764/2018
    Forseeable relevant information
    Lysandre Papadopoulos

The Federal Supreme Court, 26 July 2019 - Case No: 2C_653/2018
40.000 Bank Account information is not a group request and fishing expedition
Lysandre Papadopoulos

  1. Spain
    Judgement of National Court ('Audiencia Nacional'), 22 April 2019 - Rec. 1885/2019
    MAP procedure in case of tax fraud
    Ricardo García Antón
  2. The UK
    McCabe v Revenue and Customs Commissioners, 20 May 2019 - Case No :[2019] UKFTT 317 (TC)
    Application by the taxpayer for disclosure of documents exchanged during MAP
    Philip Baker

17:00 : Closure



The participation fee for the Conference is EUR 350.--. 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 25.--. Registration is open up to and including 08-05-2020. The participation fee must be paid not later than 08-05-2020, and will not be refunded in the case of cancellation one week prior to the conference.

Register here if you are interested in participating in the conference. If you have any questions, mail to Cette adresse e-mail est protégée contre les robots spammeurs. Vous devez activer le JavaScript pour la visualiser.


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