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 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).
Program
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
- Peru
Tax Court, 20 February 2019 - Case No : 13256-2014
Taxes covered
Mirna Solange Screpante - Australia
Pike v. Commissioner of Taxation, 24 December 2019 - Case No : [2019] FCA 2185
Permanent home
Michael Dirkis - Canada
Landbouwbedrijf BackX BV v. Canada, 12 December 2019 - Case No : 2019 FCA 2019
Residence
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
- 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 - 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) - 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 - 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
- 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
- The Netherlands
Supreme Court (Hoge Raad), 19 July 2019 - Case No : 18/03647
Profit division agreement at arm's length – permanent representative
Eric Kemmeren - 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 - South Africa
Cape Town Tax Court, 12 June 2019 - Case No : 14287
Dividends and most favoured nation clause
Craig West - The Netherlands
Supreme Court (Hoge Raad), 18 January 2019 - Case No : 17/04584
Most favoured nation clause
Daniel Smit - 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
- 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) - 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 - 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
- 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 - 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
- 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
- Austria
Supreme Administrative Court (VwGH), 30 April 2019 - Ra 2019/15/0038
Racing days or training days ?
Kasper Dziurdz - 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 - 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 - 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 - 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
- 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 - Australia
Burton v Commissioner of Taxation, 22 August 2019 - Case No : [2019] FCAFC 141
The mechanism for the computation of Australian taxation
Michael Dirkis - 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 - 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
- Luxembourg
Administrative Court, 14 November 2019 - Case No : 43406C, 43407C, 43408C, 43409C, 43410C, 43411C, 43412C, 43413C, 43414C, 43415C
Forseeable relevant information
Katerina Pantazatou - 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
- Spain
Judgement of National Court ('Audiencia Nacional'), 22 April 2019 - Rec. 1885/2019
MAP procedure in case of tax fraud
Ricardo García Antón - 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 fit-congress@tilburguniversity.edu
Organized by the European Tax College of the Fiscal Institute Tilburg, in joint venture with the Institute for Austrian and International Tax Law. 