Kofler et al (Eds)
Tax Treaty Case Law around the Globe 2023
1. Aufl. 2024
ISBN: 978-3-7143-0393-3
Besitzen Sie diesen Inhalt bereits,
melden Sie sich an.
oder schalten Sie Ihr Produkt zur digitalen Nutzung frei.
Dokumentvorschau
Tax Treaty Case Law around the Globe 2023 (1. Auflage)
S. XIXList of Abbreviations
Tabelle in neuem Fenster öffnen
AN | Audiencia Nacional (Spanish National Court) |
AUD | Australian Dollar |
BEPS | Base erosion and profit shifting |
CAD | Canadian Dollar |
CRA | Canada Revenue Agency |
CVI | Centre of vital interests |
DST | Digital services tax |
DTA | Double Taxation Agreement |
DTC | Double Taxation Convention |
DTT | Double Tax Treaty |
EU | European Union |
EUR | Euro |
FAR | Functions, assets and risks |
FTT | United Kingdom’s First-Tier Tribunal |
HMRC | Her Majesty’s Revenue and Customs |
IER | Information Exchange Request |
ILS | Israeli Shekel |
IP | Intellectual property |
ITA | Israeli Tax Authorities |
ITAC | Income Tax Act (Canada) |
MAP | Mutual Agreement Procedure |
MC | Model Convention |
NHR | Non-Habitual Resident |
OECD | Organisation for Economic Cooperation and Development |
PE | Permanent establishment |
PIT | Personal Income Tax |
PPT | Principal Purpose Test |
PTA | Portuguese Tax Authorities |
RSA | Republic of South Africa |
STA | Spanish Tax Authorities |
TS | Tribunal Supremo (Spanish Supreme Court) |
UCITS | Undertakings for Collective Investments in Transferable Securities |
S. XXUK | United Kingdom of Great Britain and Northern Ireland |
UN | United Nations |
USD | United States Dollar |
VAT | Value Added Tax |
VCLT | Vienna Convention on the Law of Treaties |
WHT | Withholding tax |