Inhaltsverzeichnis

Tax Treaty Case Law around the Globe 2012
Inhaltsverzeichnis
Preface
Session 1
Session 2
Session 3
- Chapter 9
- 9.1. Introduction
  - 9.1.1. Concepts of “partnership”
  - 9.1.2. Issues with respect to tax treaties
- 9.2. Facts of the case
- 9.3. The Court’s decision
  - 9.3.1. National law
  - 9.3.2. The principle of subsidiarity
  - 9.3.3. Application to the case
  - 9.3.4. Merits of the case
- 9.4. Comments on the Court’s reasoning
  - 9.4.1. An expected clarification
  - 9.4.2. Legal and institutional requirements
  - 9.4.3. Potential impact of the Court’s decision for other jurisdictions
- 9.5. Conclusion
- Chapter 10
- 10.1. Introduction
- 10.2. Case 1: Federal Tax Court, 4 May 2011, II R 51/09
  - 10.2.1. Facts of the case
  - 10.2.2. The Court’s decision
- 10.3. Case 2: Federal Tax Court, 25 May 2011, I R 95/10
  - 10.3.1. Facts of the case
  - 10.3.2. The Court’s decision
- 10.4. Comments on the Court’s reasoning
- 10.5. Conclusion
- Chapter 11
- 11.1. Introduction
- 11.2. Facts of the cases
  - 11.2.1. Halliburton case
  - 11.2.2. KCE Deutag case
  - 11.2.3. Applicable law
- 11.3. The Courts’ decisions
  - 11.3.1. Halliburton case
  - 11.3.2. KCA Deutag case
- 11.4. Comments on the Courts’ reasoning
  - 11.4.1. Halliburton case
  - 11.4.2. KCA Deutag case
- 11.5. Conclusion
- Annex 1 – Relevant Provisions of the Tax Code
- Annex 2 – Relevant Tax Treaty Provisions
- Chapter 12
- 12.1. Introduction
- 12.2. Facts of the case
- 12.3. The Court’s decision
- 12.4. Comments on the Court’s reasoning
- 12.5. Conclusion
- Chapter 13
- 13.1. Introduction
- 13.2. Facts of the case
- 13.3. The Court’s decision
- 13.4. Comments on the Court’s reasoning
- 13.5. Conclusion
- Chapter 14
- 14.1. Introduction
- 14.2. Facts of the case
- 14.3. The Court’s decision
  - 14.3.1. Tax avoidance and evasion
  - 14.3.2. Holding and subsidiary structures
  - 14.3.3. Whether section 9(1)(i) of the Income Tax Act, 1961 is a look-through provision
  - 14.3.4. Role and situs of the shares of CGP
  - 14.3.5. Approach of the High Court vis-à-vis other rights and entitlements
  - 14.3.6. Applicability of withholding provisions
- 14.4. Comments on the Court’s reasoning
- 14.5. Conclusion
Session 4
Session 5
Session 6
Session 7
List of Contributors

Kemmeren et al (Eds)

Tax Treaty Case Law around the Globe 2012

1. Aufl. 2013

ISBN: 978-3-7073-2291-0

Folgeauflage 1. Aufl. 2024 verfügbar

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Dokumentvorschau

Tax Treaty Case Law around the Globe 2012 (1. Auflage)

S. 77 Session 3

Business Profits and Capital Gains

S. 79 Chapter 9

France: Taxation of Partnerships: France versus the OECD

Marilyne Sadowsky

9.1. Introduction

The Quality Invest decision, dealing with business profit, focuses on the status of partnerships under the France-Norway tax treaty. The judges of the Council of State (Conseil d’État, the supreme administrative court) applied the subsidiarity principle in order to recognize expressly that a French partnership is considered as a French resident under the France-Norway treaty. After confirming the taxation in France of such profits, the Council of State concluded that a non-resident partner is taxable in France on his profit share and could not use the applicable tax treaty provisions to avoid such taxation. Indeed, the tax treaty applied only to the profit made by the partnership itself. This case reinforces the isolated French position compared to the general principle of transparency laid down by the OECD. This is likely the reason for the significant volume of French literature on this case.

S. 809.1.1. Concepts of “partnership”

The concept of “partnership” varies from one state to the next, and more precisely from one legal system to the next....