Presentation

Our conference aims at presenting and discussing the most interesting tax treaty cases, which had been decided in 2024 all over the world. We are grateful that outstanding experts from 24 jurisdictions have agreed to present the most relevant decisions taken in their countries. The main topics we identified have been clustered into seven „baskets“ which will be dealt with in our nine conference sessions : 
• Session 1 : Treaty interpretation, application, and status of OECD Commentaries
• Session 2 : Personal and Substantive Scope (Art 1, 2, 3, and 4 OECD Model) 
• Session 3a-3b : Business Profits (Art 6, 7 and Art 14 OECD Model) and Permanent Establishments (Art 5 OECD Model)
• Session 4 : Associated Enterprises (Art 9 OECD Model)
• Session 5 : Employment Income, Directors’ fees, Artistes and Sportsmen, Pensions, Students and Other Income
(Art 15, 16, 17, 18, 19, 20 and 21 OECD Model Convention)
• Session 6a-6b : Passive Income (Art 10, 11, and 12 OECD Model)
• Session 7 : Methods to Avoid Double Taxation (Art 23 OECD Model Convention)

Programm

15h30 : Session 7 -  Methods to Avoid Double Taxation (Art 23 OECD Model Convention)
Chair : Michael Lang
Cihat Öner

France – Marilyne Sadowsky
Case : Ministre c/ Sté Somfy
Court : Conseil d'Etat
Case identifier : 469407
Decision Date : February 19, 2024
Other treaty state(s) : Tunisia
Keywords : Foreign tax credit limitations
17h00 : End

Contact : taxlawconference@wu.ac.at