2023

• Treaties (22 cases):

  • Legrand (France) (treaty-based dividend exemption in Chile / France treaty) (in French)

  • Aircraft lease case (Czech Republic) (aircraft lease payments: Art. 8 (aircraft profits) or Art. 12 (royalties) in Czech Republic / Korea treaty)

  • PepsiCo (Australia) (imposition of withholding tax on royalties which are embedded in sale price of goods – Australia / US treaty) (8 Dec): Decision

  • Nestlé (India) (MFN clause in India’s treaties)

  • Aircraft maintenance engineer case (Germany) (“fixed place of business” PE under Germany / UK treaty: provision of services at service recipient’s premises) (in German)

  • Delmas (Nigeria) (treaty exemption under Art. 8, France / India treaty: profits of shipping in international traffic)

  • Royalty withholding tax case (Korea) (does Korean withholding tax apply to royalties paid to US resident company for use of US-registered patent?) (in Korean)

  • Algerian PE case (Spain) (apportionment of head office expenses to PE – Algeria / Spain treaty) (in Spanish)

  • Egis Road (Philippines) (late filing of treaty claim)

  • Royal Bank of Canada (UK) (Art. 6 of Canada / UK treaty)

  • GE Financial Investments (UK) (residence definition in UK / US treaty)

  • Hertz (Spain) (payments for customised software: royalties under Spain / US treaty?) (in Spanish)

  • SIS Live (India) (termination of PE – India / UK treaty)

  • Snamprogetti Engineering (Pakistan) (“furnishing of services” PE in Netherlands / Pakistan treaty)

  • “Interest on Net Equity” case (Netherlands) (under Brazil / Netherlands treaty) (in Dutch)

  • 2 “Danish beneficial ownership cases” (Takeda and NTC Parent cases) (Denmark) (exemption from interest withholding tax under EU Interest and Royalties Directive, and under double tax treaties) (in Danish)

  • Treaty shopping case (Peru) (capital gains tax) (in Spanish)

  • Total Oil (India) (dividend distribution tax – Art. 10, France / India treaty)

  • Foreign tax credit case (France) (unusual foreign tax credit provision in France / UAE treaty) (in French)

  • Blackstone (India) (can Singapore tax residency certificate be challenged by Indian tax authorities?)

  • Global Cricket Corporation case (India) (effect of definition of “arise” in Art. 12 of India / Singapore treaty)

  • 2 “Danish beneficial ownership” cases (NetApp and TDC cases) (Denmark) (“look through” approach for beneficial ownership under treaties) (in Danish)

• Transfer pricing (5 cases):

  • Maersk (Denmark) (transfer pricing: discretionary assessment and determining price on aggregated basis) (in Danish)

  • TP median case (Spain) (should transfer pricing adjustment be made to the median of the arm’s length range?) (in Spanish)

  • Medtronic Ventor (Israel) (business restructuring) (in Hebrew)

  • SAP Labs (India) (TP litigation: availability of appeals to High Court against ITAT’s decision)

  • 3M (US) (validity of “blocked income” transfer pricing regulation) (346 pages!)

• EU

  • • Amazon EU State aid (doc1, doc2) (EU) (General Court's 2021 decision is upheld, but its reasoning is rejected)

    • Engie EU Staid aid (Court's decision, summary) (EU) (Luxembourg tax rulings on “deduction without inclusion” hybrid mismatch transaction)

    • Apple State aid (doc1, doc2) (EU) (Advocate General's opinion)​​

    • Portugal interest case (Portugal) (EU free movement of capital)

    • Spain State aid (doc1, doc2) (EU) (legitimate expectation)

    • Belgium State aid (doc1, doc2) (Belgium) Belgium’s “excess profits” scheme breaches EU State aid rules

    • Cabot Plastics (EU) (definition of "fixed establishment" for EU VAT purposes)

    • Domestic merger case (EU) (applicability of EU Merger Directive to domestic merger) (in Romanian)

  • ​​

• Other (5 cases):

  • Finance Act 2022 (Kenya) (validity of standard-rate VAT on exported services

  • Bank of Africa (Kenya) (VAT treatment of interchange fees received by bank

  • News Corp - VAT (UK) (zero-rating of digital newspaper)