Tax Treaty Case Law around the Globe 2016

S. 419List of Cases

Argentina

AR: Tax Court, Room B, 20 Apr. 2015, Italtel S.P.A. Sucrusal Argentina s/apelación Impuesto a las Ganancias, [2015]

AR: Federal Court of Appeals, Room V, 19 Feb. 2015, Rovafarm Argentina SA y otro c/DGI y otro s/recurso directo de organismo externo, [2015]

Australia

AU: Federal Court of Australia (FC), 26 Nov. 2015, Chevron Australia Holdings Pty Ltd v. Commissioner of Taxation (no. 5)

AU: FC, 7 Oct. 2015, Tech Mahindra Ltd v. Commissioner of Taxation

AU: FC, 28 Aug. 2015, Deputy Commissioner of Taxation v. McManus

Austria

AT: Verwaltungsgerichtshof (Supreme Administrative Court) (VwGH), 30 June 2015, no. 2013/15/0266

AT: VwGH, 26 Feb. 2015, no. 2012/15/0128

Belgium

BE: Supreme Court (Cour de cassation/Hof van Cassatie) (SC), 9 Jan. 2015, VZW Altsien, no. F.12.0112.N

BE: SC, 21 May 2015, S.A.D.S., no. F.140143.F

Bolivia

BO: Supreme Court, 10 Mar. 2015, Amoco case, no. 311/2014

Canada

CA: Federal Court, 16 Sept. 2015, Hillis v. Canada, 2015 FC 1082, [2016]

1 C.T.C. 129, 2015 D.T.C. 5098 (F.C.)

S. 420Czech Republic

CZ: Supreme Administrative Court, 5 Feb. 2015, no. 2 Afs 8/2014-174

Denmark

DK: Supreme Court (Højesteret), 9 Jan. 2015, SKM2015.24HR

France

FR: Supreme Court (Conseil d’Etat), 9 Nov. 2015