Volume 44 (2016) / Issue 11

Ave-Geidi Jallai, Mart van Hulten, 'Report on the 2016 Conference Tax Treaty Case Law Around the Globe' (2016) 44 Intertax, Issue 11, pp. 859–867

Abstract

Each year the international conference Tax Treaty Case Law Around the Globe provides a forum to discuss with outstanding experts of the relevant jurisdictions the most important and interesting tax treaty cases which recently have been decided all over the world. This article provides a report on the 2016 Tax Treaty Case Law Around the Globe conference held in the Netherlands at Tilburg University on 19–21 May 2016 and which covered seven main topic clusters: (1) Scope, tax treaty interpretation and residence; (2) Permanent establishment (PE); (3) Business profits and transfer pricing; (4) Labour income; (5) Beneficial ownership, royalties and capital gains; (6) Relief for double taxation and limitation on benefits (LOB); and (7) Non-discrimination, exchange of information and recovery.

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ISSN: 0165-2826
ID: TAXI2016080