2025

• "Interest on Net Equity" case (Netherlands) (Court of Appeal concluded that JCP should be treated as dividends for purposes of Brazil / Netherlands treaty) (in Dutch)

• Susquehanna (Ireland) (Court of Appeal concluded that Art. 25(4) of Ireland / US treaty could not be used to enable 3 Irish companies to qualify for group relief, because US LLC was not a resident of the US for the purposes of the treaty)

• Vanguard (India) (meaning of “shares” in capital gains article of India / Ireland treaty)

• Shah (India) (meaning of “shares” in capital gains article of India / Singapore treaty)

• Rubis Energie (France) (interaction between France’s CFC rules and France / Mauritius treaty) (in French)

• Flipkart (India) (treatment under India / US treaty of secondment of employees from US parent company to Indian subsidiary; fees for included services)

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

• Samsung (India) (PE under India / Korea treaty; secondment of employees)

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

• Mashreq Bank (India) (Art. 7(3) of India / UAE treaty; interaction with Indian domestic law)

• Tiger Global (India) (Supreme Court issues stay order on Delhi High Court decision in favour of taxpayer; capital gains exemption under India / Mauritius treaty)

• SC Lowy (India) (residence and PPT provisions in India / Luxembourg treaty)

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2024

• Cross currency swaps case (Switzerland) (beneficial ownership of interest, where lender had hedged its position with cross currency swaps; Denmark / Switzerland treaty) (in German)

• Susquehanna (Ireland) (does US LLC qualify as US resident under Ireland / US double tax treaty?)

• Pilot case (Austria) (English and German versions of Austria / Malta treaty are inconsistent: which version to apply?) (in German)

• Cook (Denmark) (beneficial ownership; EU Interest and Royalties Directive; Nordic treaty) (in Danish)

• Hyatt International (India) (determining profits attributable to PE; Art. 7, India / UAE treaty)

• Tiger Global (India) (India / Mauritius treaty: indirect transfer of shares in India)

• GE Financial Investments (UK) (UK / US treaty: residence definition; stapled entities; carrying on business)

• Total Kenya (Kenya) (interaction between Art. 7 ("business profits" article) and Art. 21 ("other income" article) in the France / Kenya treaty)

• International Management Group (India) ("business profits" article and "fees for technical services" article in India / UK treaty; "make available" condition)

• Johnson Matthey (India) (taxation of outbound guarantee fee payments; Indian domestic law and India / UK treaty)

• Burlington Loan Management case (UK) (interest withholding tax; Art. 12(5) of Ireland / UK treaty)

• Bank of Tokyo-Mitsubishi (India) (taxation of bank PE on interest income from intra-entity deposits; Indian domestic law and ​
  India / US treaty)

• Cost- and profit-sharing agreement case (Korea) (does agreement cause PE under Italy / Korea treaty?) (in Korean)

• Royal Bank of Scotland (India) (PE subject to higher income tax rate than domestic company; non-discrimination article in
  India / Netherlands treaty)

• Siemens (Philippines) (Art. 13 of Germany / Philippines treaty; sale of shares in land-rich companies; use of domestic law to determine whether land-rich)

• Clifford Chance (India) (“furnishing of services” PE under India / Singapore treaty; counting days)

• MFN case (Colombia) (“most favoured nation” clause in double tax treaties) (in Spanish)

• Mitsubishi (India) (non-discrimination articles in India’s treaties with Japan and the US)

• Branch dividend case (Peru) (domestic law fictions apply to double tax treaty) (in Spanish)

• Somfy (France) (tax sparing credit in France / Tunisia treaty) (in French)

• SAIC (India) (embedded software in vehicles: "royalties" definition, China / India treaty)

• RELX (India) (payments for subscription to online database: "royalties" & "fees for included services" definitions, India / US treaty)

• Moller Maersk and Safmarine (Pakistan) (“profits from the operation of ships in international traffic”, in Art. 8 of double tax treaties)

• Fox (India) (does Indian royalty withholding tax apply to broadcasting of “live feed”?; Indian domestic tax law and India / Singapore treaty)

• Hyatt International (India) (“royalties” and PE definitions in India / UAE treaty)

• Husky Energy (Canada) (treaty shopping: (1) "beneficial owner" condition in Art. 10, Canada / Luxembourg treaty; (2) GAAR)

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2023 

• 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) (in Czech)

• PepsiCo (doc1, doc2) (Australia) (imposition of withholding tax on royalties which are embedded in sale price of goods – Australia / US treaty) (2024 appeal to Full Federal Court, on domestic law issues only, is in Cases: Other cases)

• 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)