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 Hybrid Conference TAX TREATY CASE LAW AROUND THE GLOBE 2022.
Our Conference aims at presenting and discussing the most interesting Tax Treaty Cases in a hybrid way, which had been decided in 2021 all over the world. We are grateful that outstanding experts of 24 jurisdictions coming from five continents agreed to present the most relevant decisions taken in their countries. The Conference covers 39 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 : Interpretation and Residence
Session 2 : Permanent Establishment
Session 3 : Business Profits, Capital Gains and Associated Enterprises
Session 4 : Dividends and Interest
Session 5 : Royalties
Session 6 : Employment Income – Government Services
Session 7 : Relief from Double Taxation
Session 8 : Exchange of Information, Non-Discrimination, MAP and Abuse of Tax Treaties
In each session of the hybrid 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 join the discussions actively. The scientific results of the conference will be published in a book by the IBFD. Please, see for further details on the program.
The opening of the hybrid session of the Conference is on Friday, 13 May, 2022, at 9:00. The conference opening and welcoming take place at 9:15. All time slots are Central European Time (CET)
Programm
Thursday, May 12, 2022
18:00 : Conference welcoming and cocktail reception
Friday, 13 May, 2022
(Room DZ 2)
9:00 : Hybrid session opens
9:15 : Opening/Welcoming
Eric Kemmeren and Daniel Blum
Session 1 - Interpretation and Residence
9:30 : Chairs : Eric Kemmeren and Daniel Blum
- The Netherlands
Supreme Court (Hoge Raad), 24 December 2021, Case No(s) 20/03226, 20/03227, 20/03228
The definition of international traffic in Art.3(1)(g) of the DTT
Ton Stevens - Brazil
Administrative Council of Tax Appeals (“CARF”) - Voluntary Appeal - Tarcisio Montagna vs. Federal Union, 12 May 2021, Case No 10380.003494/2009-57
Center of vital interests set in article 4(2)(a)
Luís Eduardo Schoueri (Online) - Canada
Tax Court of Canada, 8 March 2022, Case No Landbouwbedrijf Backx BV (TCC, 2021)
Interpretation of tie-breaker rule for dual resident entities in Article 4(3) of the Canada-Netherlands DTT
David Duff - Portugal
Judgment of the South Central Administrative Court, 17 October 2021, Case No Ac. TCAS, 42/10.8BELRS
Trust submitted a declaration to the Canadian Tax Authorities stating that it is a tax resident in Canada
Ana Paula Dourado (Online)
10:50 : Coffee Break
Session 2 - Permanent Establishment
11:05 : Chairs : Ton Stevens and Yariv Brauner
- India
Technip France SAS - Authority for Advance Ruling, 2 February 2021, Case No AAR No.1413 of 2012
Is there involvement of the PE in a turn-key project for setting up a plant ?
D.P. Sengupta (Online) - Finland
Korkein Hallinto-oikeus (Supreme Administrative Court), 3 December 2021, Case No KHO 2021/H4294 (171)
Is there a PE under article 5(1) of DTT ? If so, whether the activities were of a preparatory or auxiliary character under Art. 5(5) of the DTT
Marjaana Helminen (Online) - Italy
Supreme Court, Tax Chamber (Cass. Civ. Sez. Trib.) 25 March 2021, Case No 8500
Retrospective application of the OECD Reports on the attribution of profits to PEs
Gugliemo Maisto - Turkey
Supreme Administrative Court, 4th Chamber, 18 January 2021, Case No 2016/16413 E, 2021/297 K.
Understanding of the concept of PE under Turkey-Germany DTT Attribution of income to a PE
Cihat Öner
12:25 : Lunch Break
Session 3 - Business Profits, Capital Gains and Associated Enterprises
14:00 : Chairs : Carla De Pietro and David Duff
- USA
Whirlpool Financial Corporation ; Consolidated Subsidiaries, V. Commissioner (6th Cir), 9 June 2021, Case No Nos. 20-1899/1900
CFC legislation and tax treaties – the branch rule and double non-taxation
Yariv Brauner
Adams Challenge (Uk) Limited, V. Commissioner, 21 January 2021, Case No 156 T.C. No. 2
Whether domestic rules violate the business profits article or the nondiscrimination article of the DTT
Yariv Brauner
- Austria
Austrian Supreme Administrative Court (VwGH), 23 April 2021, Case No Ra 2020/13/0089
Concerns Art 7 DTT Austria-UK : Court supports that the hiring out of labor fee has to be split economically into two parts : (1) mark-up of the entrepreneur and (2) wages of the hired out personnel
Daniel Blum - UK
Royal Bank of Canada v Revenue and Customs Commissioners, Hearing Date : 7-9 December 2021, Release Date : 17 February 2022, Appeal No UT/2020/000371
In this case, the court had to decide whether the payment in question falls within Art. 6 of the UK-Canada DTT
Philip Baker - Finland
Korkein Hallinto-oikeus (Supreme Administrative Court), 21 May 2021, Case No KHO 2021/346 (66)
Cost-plus method may be used to determine intra-group interest, because providing intra-group financing is an intra-group service
Marjaana Helminen (online) - South Africa
The Tax Court of South Africa, 7 January 2021, Case No IT 14305
TP Methods, CUP, Arm's Length Principle
Craig West
16:00 : Coffee Break
Session 4 - Dividends and Interest
16:15 : Chairs : Cees Peters and Philip Baker
- Denmark
The Eastern High Court, 3 May 2021, Case No SKM2021.304ØLR
Whether the subsidiaries were in fact, the 'Beneficial Owners' of the distributed dividends
Søren Friis Hansen - France
French Supreme Court (Conseil d'Etat) 8e et 3e ch. HSBC Bank Plc Paris Branch, 11 May 2021, Case No 403692
Interpretation of the conventional terms “profits”, “income,” and “other positive income” and imputation of tax credits
Marilyne Sadowsky - India
Concentrix Services Netherlands BV v Income Tax Officer- Delhi High Court, 22 April 2021, Case No WP (C) 9051/2020
Interpretation of the MFN clause in respect of passive income found in some of India's treaties with the OECD Member countries
D.P. Sengupta (Online) - Luxembourg
Trib. Admin., 28 October 2021, Case No 41517
The qualification of cross-border interest between a tax transparent partnership and its partner
Werner Haslehner - Portugal
Decisão Arbitral do CAAD, 12 May 2021, Case No 401/2020-T
A domestic exemption applies to investment income (interest, dividends), rental income and capital gains, provided that such income is taxable in the source country
Ana Paula Dourado (Online)
17:55 : End of the day
Saturday, 14 May, 2022
(Room DZ 2)
8:45 : Hybrid session opens
Session 5 - Royalties
9:00 : Chairs : Cihat Öner and Guglielmo Maisto
- Brazil
Federal Regional Court of the 4th Region (TRF4) –WEG Equipamentos Elétricos S/A., WEG Tintas Ltda. and WEG Drives & Controls - Automação Ltda. vs. Federal Union, 09 June 2021, Case No Appeal no. 5000547-48.2016.4.04.7209
The assessment on whether the payments could qualify either as “royalties” or income from “independent professional services”
Luís Eduardo Schoueri - France
Sté Sopra Steria Group CE 9e et 10e ch., 18 June 2021, Case No(s) 433315 / 433319 / 433323
Qualification of remunerations paid in the context of software licensing and maintenance services and interpretation of articles on royalties or elimination of double taxation of several bilateral tax treaties
Marilyne Sadowsky - Peru
Peruvian Tax Court, date 21 July 2020 (made public in October 2021), Case No Ruling 03306-9-2020
The application of Art. 12 on royalties of the DTT between Peru and Chile – beneficiary owner issues
Esteban Montenegro - Poland
Supreme Administrative Court, 12 August 2021, Case No II FSK 126/19
Recognition of a foreign organization associating artists and selling copyrights to their works as the actual beneficiary of the receivables
Karolina Tetlak (Online)
10:20 : Coffee Break
Session 6 - Employment Income – Government Services
10:35 : Chairs : Mart van Hulten and Ana Paula Dourado
- Croatia
High Administrative Court of Croatia, 14 April 2021, Case No Usl-918/19-12
Calculation of employment income earned in Croatia and third countries
Hrvoje Arbutina (Online) - Poland
Judgment of the Supreme Administrative Court, 29 April 2021, Case No II FSK 2241/20
Whether part of the applicant's Danish tax resident income from an employment relationship with a Polish employer relating to work performed as part of business trips to third countries should be taxed in Poland
Karolina Tetlak (Online) - Norway
Supreme Court, 6 June 2021, Case No HR-2021-1243-A
Issues on the understanding of work performed “offshore” or “offshore” for 30 days or more during a 12-month period
Eivind Furuseth - Austria
Austrian Supreme Administrative Court (VwGH) 10 May 2021, Case No Ra 2019/15/0095
The application of Arts. 15 and 16 of the DTT Austria-Russia and the role of multiple authentic languages in the interpretation process
Daniel Blum - Italy
Supreme Court, Tax Chamber (Cass. Civ. Sez. Trib.), 24 June 2021, Case No(s) 18237 and 1838
Residence State cannot exercise taxing even if the income is exempted from tax in the source State
Guglielmo Maisto
12:15 : Lunch Break
Session 7 - Relief from Double Taxation
13:45 : Chairs : Ricardo Garcia and Marilyne Sadowsky
- The Netherlands
Supreme Court (Hoge Raad), 24 September 2021, Case No 20/01875
Explanation of the application of Art. 17 OECD in the context of the possibility of tax crediting foreign withholding taxes
Eric Kemmeren - Belgium
Antwerpen (burg.) (B6Me k.) nr. 2019/AR/1299, 19 januari 2021, Case No rolnr 2019/AR/1299
The application of the “exemption vaut impôt” principle is subject of discussion in Belgium – Subject to tax condition
Anne Van de Vijver
Cass. (1e k.) AR F.18.0112.N, 25 juni 2021 (J. B., P. V. / Belgische Staat), Case No rolnr F.18.0112.N
Concerns the subject to tax condition. Art. 23 of the DTT between Belgium and United Arab Emirates provides condition “inkomsten … die … in …. zijn belast”
Anne Van de Vijver
- Norway
First Instance Court (Hordaland tingrett), 4 October 2021, Case No 19-083263TVI-THOD/1
The question is whether the Norwegian/domestic tax credit rules were in conflict with article 23 of the DTT
Eivind Furuseth
15:05 : Coffee Break
Session 8 - Exchange of Information, Non-Discrimination, MAP and Abuse of Tax Treaties
15:20 : Chairs : Peter Essers and Daniel Blum
- Switzerland
Swiss Supreme Court, 25 March 2021, Case No 2C_750/2020
Exchange of information regarding an individual who was thought to hold an account with a bank that had been subject to a data leak (“Falciani” data)
Michael Beusch (Online)
Swiss Supreme Court, 1 February 2021 and 10 March 2021, Case No(s) 2C_780/2018 and 2C_542/2018
Questions regarding the scope of the EOI provisions in the Netherlands-Switz. and India-Switz. DTTs
Moritz Seiler
- Australia
Addy v Commissioner of Taxation, High Court, 3 November 2021, Case No [2021] HCA 34
The DTT between Australia and the UK - discrimination by imposing a more burdensome taxation requirement on a national of the UK than that imposed on an Australian national in the same circumstances
Michael Dirkis - Argentina
Molinos Rio de la Plata vs. DGI, Supreme National Court, 2 September 2021, Case No CAF 1351/2014/2/RH2
Treaty abuse involving conduit companies and Art.11 Dividends
Mirna Solange - Spain
The Audiencia Nacional (National Tribunal) Quatar Holding, 31 May 2021 and Acciona, 18 June 2021, Case No(s) SAN 3097/2021, SAN 2804/2021
The economic substance of the companies and dividend exemptions
Adolfo Martín Jiménez (Online)
Supreme Court, SGL Carbon, 22 September 2021, Case No STS 3572/2021
Supreme Court denied MAP in cases of tax abuse
Ricardo Garcia
- Canada
Supreme Court of Canada, Alta Energy Luxembourg SARL (SCC, 2001), 26 November 2021, Case No 2021 SCC 49 – 39113
Tax treaty shopping case involving the capital gains article (Art. 13) in the Canada-Luxembourg DTT and Canadian GAAR
David Duff
17:20 : Closure
Eric Kemmeren Closure
17:30 : End
The participation fee for the Conference on campus is EUR 995.--, and online is EUR 495.--. 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 10-05-2022. The participation fee must be paid not later than 12-05-2022, 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 