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Tax Treaty Case Law around the Globe 2026
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Presentation

 

Organized by: Fiscal Institute Tilburg (Tilburg University) in a joint venture with the Institute for Austrian and International Tax Law (WU Vienna University of Economics and Business).

Supported by: FONDAZIONE MAISTO

 

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 2026.

Our Conference aims at presenting and discussing the most interesting tax treaty cases in a hybrid way, which were decided in or published not earlier than 2025 all over the world. We are grateful that outstanding experts of 25 jurisdictions coming from five continents agreed to present the most relevant decisions taken in their countries. The Conference covers 40 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: Associated Enterprises, Business Profits and Capital Gains
  • Session 4: Immovable Property / Dividends and Interest
  • Session 5: Royalties
  • Session 6: Employment Income, Government Services, and Other Income
  • Session 7: Mutual Agreement Procedure, Abuse of Tax Treaties, Exchange of Information
  • Session 8: Relief from Double Taxation

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

 

Program

Monday, 18 May 2026

18:00 – 19:30 Conference welcoming and cocktail reception Tilburg University, Grand Café Esplanade (in front of D Building) Warandelaan 2, 5037 AB, Tilburg

 

Tuesday, 19 May 2026

Location: Tilburg University, Marga Klompé (MK) Building, Room 225 Warandelaan 2, 5037 AB, Tilburg

09:00 Hybrid session opens

09:15 Opening / Welcoming by Eric Kemmeren and Claus Staringer

 

Session 1: Interpretation and Residence

09:30 – 11:30 Chairs: Eric Kemmeren / Guglielmo Maisto

  1. Austria (Claus Staringer) (On Campus)

    Verwaltungsgerichtshof (VwGH), 26 November 2025 Case No: Ra 2024/15/0036
    Interpretation of tax treaties, OECD Commentary, static vs dynamic reference  

  2. Belgium (Filip Debelva) (On Campus)

    Antwerp Tax Court, 3 December 2024 (published in 2025) Case No: 2023/AR/893
    Interpretation of “international traffic”  

  3. China (Na Li) (Online)

    The High Court of An Hui Province, P.R.China, 19 May 2024 (published in 2025) Case No: Wanxingzhong (2022) No.551
    Tax resident, treaty interpretation, burden of proof  

  4. Ireland (Jonathan Schwarz) (Online)

    Court of Appeal, 27 May 2025 Case No: [2025] IECA 123
    LLC, “disregarded entity”, “liable to tax”, group relief, and non-discrimination  

  5. Spain (Ricardo Garcia) (On Campus)

    Spanish Supreme Court, 15 July 2025 Case No: 971/2025 [rec. 4023/2023]
    Certificate of tax residence, Article 4, tie-breaker  

  6. Sweden (Katia Cejie) (On Campus)

    Supreme Administrative Court, 21 October 2025 Case No: HFD 2025 ref. 51
    Interpretation of OECD MTC and OECD-report, dynamic or static approach, allocation of profits to PE  

11:30 – 11:45 Coffee Break

 

Session 2: Permanent Establishment

11:45 – 12:45 Chairs: Auke Lamers-van Rossum / Yariv Brauner

  1. Austria (Claus Staringer) (On Campus)

    Verwaltungsgerichtshof (VwGH), 26 November 2025 Case No: Ra 2024/15/0036
    Permanent establishment, fixed place of business  

  2. India (Porus F. Kaka) (On Campus)

    Supreme Court of India, 24 July 2025 Case No: (2025) 478 ITR 238
    Understanding of permanent establishment, Fixed Place PE, “Disposal” test  

  3. Italy (Guglielmo Maisto) (On Campus)

    Italian Supreme Court (Corte di Cassazione), 31 January 2025 Case No: 2286/2025
    Understanding of permanent establishment and “fixed base”  

12:45 – 14:15 Lunch Break

 

Session 3: Associated Enterprises, Business Profits and Capital Gains

14:15 – 15:35 Chairs: Mart van Hulten / David Duff

  1. Spain (Adolfo Martín Jiménez) (Online)

    Spanish Supreme Court, 15 July 2025 Case No: 985/2025 [rec. 4729/2023]
    The arm's length (business profits), dynamic v. static application of the OECD TP Guidelines, "cash-pooling agreements"  

  2. France (Marilyne Sadowsky) (On Campus)

    Supreme Court (Conseil d'Etat) 9e-10e Chambers, 13 March 2025 Case No: 488080
    Undesignated income - Undistributed profits of a controlled foreign corporation  

  3. India (Porus F. Kaka) (On Campus)

    Mumbai Income Tax Appellant Tribunal (ITAT), 28 October 2025 Case No: I.T.A. No. 1137/Mum/2025
    Capital Gains, Limitation of Benefits (LOB), Principal Purpose Test, Economic Substance  

  4. Peru (Esteban Montenegro) (Online)

    Peruvian Tax Court, 26 December 2024 (Notified and published in 2025) Case No: RTF N° 12036-1-2024
    Capital Gains, 50% immovable property threshold  

15:35 – 15:50 Coffee Break

 

Session 4: Immovable Property / Dividends and Interest

15:50 – 17:50 Chairs: Arjan Lejour / Katia Cejie

  1. Finland (Marjaana Helminen) (Online)

    KHO (Supreme Administrative Court of Finland), 21 August 2025 Case No: KHO 2025:59
    Income from immovable property  

  2. Canada (David Duff) (On Campus)

    Federal Court of Appeal, 29 September 2025 Case: Husky Energy Inv. v. The King
    Dividends – beneficial ownership  

  3. Israel (Shay Menuchin) (On Campus)

    Tel Aviv District Court, 29 July 2025 Case No: Tax Appeal 67813-01-20, Tax Appeal 67791-1-20, Tax Appeal 67779-01-20, Gotex Swimwear and others v. Assessing Officer Tel Aviv 5 and others
    Beneficial ownership, dividend, holding company  

  4. Denmark (Søren Friis Hansen) (On Campus)

    National Tax Tribunal, 23 September 2025 Case No: SKM2025.620.SR
    Limited tax liability, Beneficial ownership, Principal Purpose Test  

  5. Türkiye (Cihat Öner) (On Campus)

    Council of State (Supreme Administrative Court), 30 April 2025 Case No: E. 2023/542, K. 2025/304
    Dividends and investment income / Interpretation of treaty concepts and interaction with domestic law  

  6. Poland (Karolina Tetlak) (On Campus)

    Supreme Administrative Court, 12 August 2025 Case No: II FSK 1512/22
    "Interest paid on any loan of whatever kind granted by a bank"  

     

Wednesday, 20 May 2026

Location: Tilburg University, Marga Klompé (MK) Building, Room 225 Warandelaan 2, 5037 AB, Tilburg

08:45 Hybrid session opens

 

Session 5: Royalties

09:00 – 10:40 Chairs: Cihat Öner / Cesare Silvani

  1. Czechia (Ondřej Málek) (On Campus)

    Supreme Administrative Court, 25 June 2025 Case No: 10 Afs 47/2025-49
    Interpretation of the royalties and the concept of beneficial owner  

  2. Australia (Michael Dirkis - Kerrie Sadiq) (On Campus)

    High Court of Australia, 13 August 2025 Case No: [2025] HCA 30 Commissioner of Taxation v PepsiCo Inc and Stokely-Van Camp Inc
    Royalties, "paid or credited", "payment by direction", "single, integrated and indivisible transaction"  

  3. Bulgaria (Ivan Lazarov) (On Campus)

    Supreme Administrative Court, 8 April 2025 Case No: 3693/08.04.2025
    Royalty, fees for technical services, and different language versions  

  4. Poland (Karolina Tetlak) (On Campus)

    Supreme Administrative Court, Financial Chamber, 4 March 2025 Case No: II FSK 742/22
    Withholding tax (WHT); industrial, commercial or scientific equipment; construction site containers; royalties  

  5. Portugal (Dinis Tracana) (On Campus)

    Portuguese Central Administrative Court (South), 18 September 2025 Case No: 1373/09.5BESNT
    Income qualification, Royalties or Business income  

10:40 – 10:55 Coffee Break

 

Session 6: Employment Income, Government Services and Other Income

10:55 – 12:35 Chairs: Mart van Hulten / Søren Friis Hansen

  1. Portugal (Dinis Tracana) (On Campus)

    Portuguese Administrative and Tax Arbitration Court, 7 March 2025 Case No: 837/2024-T
    Conflicts of income qualification, Non-compete, Independent professional income  

  2. Switzerland (Michael Beusch) (Online)

    Federal Supreme Court, 1 May 2025 Case No: 9C_13/2025
    Allocation of taxing rights on employee equity awards under Article 15 OECD MTC  

  3. Germany (Alexander Rust) (Online)

    Bundesfinanzhof (Germany’s Highest Tax Court), 12 December 2024 (published 17 April 2025) Case No: VI R 25/22
    Income from employment, Permanent establishment as employer, 183-day-rule  

  4. The Netherlands (Eric Kemmeren) (On Campus)

    Supreme Court (Hoge Raad), 24 January 2025 Case No: 2. HR 24-01-2025 nr. 23-04063
    Employment Income, travel days  

  5. USA (Yariv Brauner) (On Campus)

    U.S. Tax Court, 6 September 2025 Case No: TC Memo 2025-61, Kramarenko v. Commissioner
    Students, trainees and researchers, payments for research services  

12:35 – 14:05 Lunch Break

 

Session 7: Mutual Agreement Procedure, Abuse of Tax Treaties, Exchange of Information

14:05 – 15:45 Chairs: Ricardo Garcia / Marilyne Sadowsky

  1. Australia (Michael Dirkis - Kerrie Sadiq) (On Campus)

    Full Court of the Federal Court of Australia, 21 October 2025 Case No: [2025] FCAFC 145 Oracle Corporation Australia Pty Ltd v Commissioner of Taxation
    "double taxation treaties", "mutual agreement procedure (MAP)", "public interest considerations", "preserve taxpayer rights within statutory time limits", "stay of proceedings"  

  2. Peru (Esteban Montenegro) (Online)

    Peruvian Tax Court, 12 September 2025 Case No: RTF N° 08383-4-2025
    Anti-abuse clause included in the Peru-Chile DTA, Principal purpose before the PPT  

  3. Switzerland (Moritz Seiler) (Online)

    Federal Supreme Court, 30 January 2025 Case No: 2C_219/2022
    Exchange of Information, Ordre Public  

  4. USA (Yariv Brauner) (On Campus)

    Distr. Ct. North Ca. Dist, 30 September 2025 and 28 August 2025 Case No(s): 24-cv-08079-JD Alvarez and 25-cv-03395-JSC, Aguilar and Caruso
    IRS summons, criminal prosecution risk, legality of information requests, abuse of process  

  5. Canada (David Duff) (On Campus)

    Federal Court of Appeal, 29 May 2025 Case: 2025 FC 968, Canada v. Shopify Inc.
    Canada Revenue Agency authorization, foreign information exchange request, convention not incorporated into domestic law  

15:45 – 16:00 Coffee Break

 

Session 8: Relief from Double Taxation

16:00 – 17:20 Chairs: Stan Stevens / Claus Staringer

  1. Brazil (Luís Eduardo Schoueri) (Online)

    Conselho Administrativo de Recursos Fiscais – CARF, 27 August 2025 Case No: Acórdão 1301-007.840 (Ruling 1301-007.840)
    International tax planning; matching credit; tax sparing; treaty shopping  

  2. Italy (Cesare Silvani) (On Campus)

    Second-Tier Tax Court of Lombardy, 13 June 2025 Case No: 1461/2025
    Partially Exempt Income: Domestic FTC Computation Rules Cannot Override the Treaty / Elimination of double taxation / foreign tax credit  

  3. Germany (Alexander Rust) (Online)

    Bundesfinanzhof (Germany’s Highest Tax Court), 10 April 2025 and 3 September 2025 Case No: VI R 29/22 and X R 1/24
    Subject to tax clause, 30% ruling in the Netherlands, tax exemption and subject to tax clause, exemption of pension income, Portuguese “residente não habitual” regime  

  4. The Netherlands (Mart van Hulten) (On Campus)

    Supreme Court (Hoge Raad), 21 November 2025 Case No: 23-01375
    Relief from double taxation, exclusion due to the Maltese non-dom special regime, capital gains taxable in the Netherlands  

17:20 – 17:30 Closure Eric Kemmeren

 

Registration and Fees

  • Conference fee (on campus): EUR 1500
  • Conference fee (online): EUR 750
  • Academics/Researchers (on campus): EUR 350
  • Academics/Researchers (online): EUR 50
  • TiU alumni (on campus): EUR 900
  • TiU alumni (online): EUR 450
  • Students (on campus): EUR 65
  • Students (online): Free

Registration deadlines:

  • On-campus participants: 22 April 2026
  • Online participants: 10 May 2026
  • Payment deadline: 10 May 2026 (non-refundable in case of cancellation one week prior to the Conference).

Early bird discount (25% off regular fees if registered by 31 March 2026):

  • On-campus: EUR 975
  • Online: EUR 562.50

Registration link: Register here Contact: frw.fit.secretariaat@uvt.nl

 

Organizing Committee

  • Prof. Dr. Eric Kemmeren (Fiscal Institute Tilburg, Tilburg University)
  • Dr. Cihat Öner, LL.M. (Fiscal Institute Tilburg, Tilburg University)
  • Dr. Mart van Hulten, LL.M. (Fiscal Institute Tilburg, Tilburg University)
  • Prof. Dr. Nevia Čičin-Šain (Institute for Austrian and International Tax Law, WU Vienna)
  • Prof. DDr. Georg Kofler (Institute for Austrian and International Tax Law, WU Vienna)
  • Prof. Dr. Pasquale Pistone (Institute for Austrian and International Tax Law, WU Vienna)
  • Prof. Dr. Alexander Rust (Institute for Austrian and International Tax Law, WU Vienna)
  • Prof. Dr. Josef Schuch (Institute for Austrian and International Tax Law, WU Vienna)
  • Prof. Dr. Claus Staringer (Institute for Austrian and International Tax Law, WU Vienna)
  • Prof. Dr. Karoline Spies (Institute for Austrian and International Tax Law, WU Vienna)
  • Prof. Dr. Rita Szudoczky (Institute for Austrian and International Tax Law, WU Vienna)
  • Prof. Dr. Yariv Brauner (Institute for Austrian and International Tax Law, WU Vienna)
This Conference aims at presenting and discussing the most interesting tax treaty cases in a hybrid way, which were decided in or published not earlier than 2025 all over the world. We are grateful that outstanding experts of 25 jurisdictions coming from five continents agreed to present the most relevant decisions taken in their countries. The Conference covers 40 tax treaty cases.
Localisation
Tilburg University Marga Klompé Building Warandelaan 2 5037 Tilburg