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E-Book

Tax Treaty Case Law around the Globe 2017

Schriftenreihe IStR Band 108

VerlagLinde Verlag Wien Gesellschaft m.b.H.
Erscheinungsjahr2018
Seitenanzahl440 Seiten
ISBN9783709409114
FormatePUB
KopierschutzDRM
GerätePC/MAC/eReader/Tablet
Preis84,99 EUR

A Global Overview of International Tax Disputes on DTC

This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided around the world in 2016. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases.

With the continuously increasing importance of tax treaties, the proposed book is a valuable reference tool for all tax practitioners, multinational enterprises, policymakers, tax administrators, judges and academics who are active in tax treaty case law.

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Leseprobe

VIIList of Contributors


Philip Baker

Philip Baker QC began practice in 1987, having been a full-time lecturer in law at London University from 1979 until then. He has maintained some links with academia, and is now Visiting Professor at the Law Faculty of Oxford University and a Senior Visiting Fellow at the Institute of Advanced Legal Studies, University of London. He took silk in 2002. He specializes primarily in international aspects of taxation, which covers both corporate and private client matters. He has advised and represented several governments on tax matters, and appeared as an expert witness in a number of cases around the world. He has a particular interest in taxation and the European Convention on Human Rights, is the author of a book on Double Taxation Conventions, and the editor of the International Tax Law Reports. He has appeared in cases before courts and tribunals at virtually every level from the Special Commissioners (now the Tax Tribunal) to the House of Lords (now the Supreme Court), Privy Council and European Court of Justice.

He is a former member of the Council of the Chartered Institute of Taxation and remains a member of several of its committees. He is also a member of the International Tax Sub-Committee of the Law Society, a member of the UK Committee of the International Fiscal Association and a former member of the Permanent Scientific Committee of IFA. In 1997 he was awarded an OBE for work with Chinese political refugees in the United Kingdom.

Tomas Balco

Tomas Balco has more than 16 years of practical experience in both the private and public sectors and previously worked as Director of Central Asian Tax Research Center and Associate Professor at KIMEP University in Kazakhstan (2010–2014), where he established a tax specialization programme – both at Bang College of Business and also at the School of Law. While in Kazakhstan, he also worked as a senior manager in the Tax & Legal Department of PricewaterhouseCoopers in Kazakhstan (2006–2010) and during the years 2008–2014 he served as Chair of various Tax Working Groups of the American Chamber of Commerce in Kazakhstan, where he was engaged in initiatives aimed at improving the investment climate and held regular meetings with the investment community in the major cities of Kazakhstan (Almaty, Astana, Aktau and Atyrau). Tomas was also VIIIinvolved in several tax policy projects with the Ministry of Finance of Kazakhstan, including a project on tax administration reform sponsored by the World Bank, the drafting of the Kazakhstani Tax Code sponsored by the European Union and other projectsHe is currently working as General State Counsel at the Ministry of Finance of the Slovak Republic, where he is responsible for transfer pricing, provision of assistance with International Taxation issues and for the representation of Slovakia at the OECD, European Union and United Nations, including the coordination of the tax policy aspects of the Slovak Presidency of the EU Council (SK PRES 2016). Tomas is involved as a faculty member and teaches in academic programmes at different Universities and Institutes including the University of Leiden (International Tax Center – LL.M. Programme), the University of Lausanne (MASIT Programme), the University of Pretoria (African Tax Institute) and the IBDT in Sao Paulo (Brazil).

Ilan Benshalom

Ilan Benshalom is a Professor of Law and Deputy Dean at The Hebrew University of Jerusalem Faculty of Law. Professor Benshalom’s primary research interests lie in International Taxation, Tax Policy, Distributive Justice and Tax Base Theory.

Yariv Brauner

Yariv Brauner is the Hugh Culverhouse Eminent Scholar Chair in Taxation and is a Professor of Law with the Levin College of Law at the University of Florida. He joined the Florida faculty in 2006, after teaching at NYU, Northwestern and ASU. He is the 2017 Visiting Chair of Excellence at Universidad Carlos III de Madrid. He has been a Visiting Professor or a guest speaker in various universities in the United States and abroad. He is the author of several articles published in professional journals and law reviews, and a co-author of U.S. International Taxation – Cases and Materials (with Reuven S. Avi-Yonah and Diane M. Ring), now in its 3rd edition. He has taught multiple courses in the fields of Taxation, Corporate Taxation, International Taxation, International Trade Law, and the Law of Multinational Corporations.

Slavka Dimitrova Slavcheva

Slavka Dimitrova Slavcheva is a researcher and tax law lecturer at the Complutense University of Madrid, Spain. She holds LL.M. degrees in Human Rights (2011) and in EU Law (2013) and a postgraduate diploma in International and EU Tax Law (2015). Her doctoral thesis concerns the tax implications of investment protection in the EU area, within the global trade system.

Michael Dirkis

Michael Dirkis is Professor of Taxation Law at the University of Sydney. He has been engaged with taxation law for over 35 years through roles in academia, governIXment and the private sector. He is a noted researcher having authored or co-written over 630 publications and papers. Michael is a member of the Australian Treasury’s Tax Treaties Advisory Panel. On 21 January 2010 he was awarded the Australasian Tax Teachers Association’s Graham Hill medal in recognition of his “outstanding contribution to the teaching of taxation law and policy”.

Ana Paula Dourado

Ana Paula Dourado is a professor of tax law at the University of Lisbon and vice-president of IDEFF. She has been a visiting professor at several European Universities, the University of Florida, and MOFTI, Taipei. She has served as an expert in the legal department of the IMF, has been a delegate for Portugal for EU direct taxes and at the OECD. A Founding member of GREIT, she has edited books on European and comparative tax law and has published several articles and book chapters on those legal areas; she is a correspondent for several national and international tax law journals. In addition, she is a member of the editorial board of Intertax, RFPDF of the Executive Board of the EATLP and of the EU Tax Good Governance Platform.

David G. Duff

David G. Duff is Professor of Law at the University of British Columbia Faculty of Law (UBC Law), where he teaches and writes in the areas of tax law and policy, environmental taxation, comparative and international taxation, and distributive justice. Prior to joining UBC Law, Prof. Duff was a member of the Faculty of Law at the University of Toronto from 1996 to 2009. Before that, he was a tax associate at the Toronto office of Stikeman, Elliott. He has been a visiting scholar at the law faculties at Auckland University, Bar-Ilan University, McGill University, Oxford University and the University of Sydney, and is an International Research Fellow of the Oxford University Centre for Business Taxation. Prof. Duff has published numerous articles on tax law and policy, is the lead author on a textbook/casebook on Canadian income tax law, and was cited in the Supreme Court of Canada’s most recent decision on the Canadian General Anti-Avoidance Rule in Copthorne Holdings Ltd. v. Canada, 2011 SCC 63: http://scc.lexum.org/en/2011/2011scc63/2011scc63.html.

Tsutomu Endo

Tsutomu Endo is an attorney at law at Nagashima, Ohno and Tsunematsu, a law firm in Tokyo. In 2009, he received his Juris Doctor from the University of Tokyo School of Law. In 2016 he received his Master of Corporate Law (MCL) from the University of Cambridge and in 2017, was awarded his LL.M. in International Tax Law from Vienna University of Economics and Business (Wirtschaftsuniversität Wien).

XEivind Furuseth

Eivind Furuseth is an associate professor at BI Norwegian Business School in Norway. In 2006, he received his LL.M. in International tax Law from ITC Leiden in the Netherlands and in 2016 his Ph.D. from the University of Oslo. Eivind is a board member of the Nordic Tax Research Council, editor of the Norwegian tax journal “Skatterett” and member of the editing board of the Nordic Tax Journal. Previously Eivind has worked with the Norwegian tax authorities and KPMG Law.

Ricardo André Galendi Júnior

Ricardo André Galendi Júnior holds an LL.B. from the University of São Paulo and is currently studying for a master of science degree at the University of São Paulo. He works as a Lawyer in São Paulo.

Werner Haslehner

Werner Haslehner is full professor and holder of the ATOZ Chair of European and International Taxation at the Faculty of Law, Economics and Finance and the Director of the LL.M Programme in European and International Tax Law at the University of Luxembourg. Before coming to Luxembourg in 2013, he held full-time academic positions at Johannes Kepler University Linz and the London School of Economics and Political Science. His primary research interests lie in EU tax law, international tax law and...

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