Report on the 2016 conference Tax Treaty Case Law Around the Globe

Mart van Hulten, Ave-Geidi Jallai

Research output: Contribution to journalArticleScientificpeer-review

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.
Original languageEnglish
Pages (from-to)859-867
JournalIntertax
Volume44
Issue number11
Publication statusPublished - 2016

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case law
taxes
treaty
taxation
jurisdiction
pricing
profit
Netherlands
discrimination
expert
labor
income
interpretation
Tax treaties
Globe

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van Hulten, Mart ; Jallai, Ave-Geidi. / Report on the 2016 conference Tax Treaty Case Law Around the Globe. In: Intertax. 2016 ; Vol. 44, No. 11. pp. 859-867.
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Report on the 2016 conference Tax Treaty Case Law Around the Globe. / van Hulten, Mart; Jallai, Ave-Geidi.

In: Intertax, Vol. 44, No. 11, 2016, p. 859-867.

Research output: Contribution to journalArticleScientificpeer-review

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