Kofler/Lang/Rust/Pistone/Schuch/Spies/Staringer/Szudoczky/Kemmeren/van Hulten/Öner (Eds)

Tax Treaty Case Law around the Globe 2025

Series on International Tax Law, Volume 150

1. Aufl. 2026

Print-ISBN: 978-3-7143-0428-2

Dokumentvorschau

Tax Treaty Case Law around the Globe 2025 (1. Auflage)

S. XXIList of Abbreviations

ANAF	National Agency for Fiscal Administration
ATO	Australian Taxation Office
BEPS	base erosion and profit shifting
CHF	Swiss franc
CVI	centre of vital interests
DGAMC	General Directorate for Large Taxpayers
DGSC	Directorate for Dispute Resolution
DPT	diverted profits tax
DST	digital services tax
DTA	Double Taxation Agreement
DTC	Double Taxation Convention
DTT	Double Tax Treaty
EBA	exclusive bottling agreement
EU	European Union
EUR	Euro
FAR	functions, assets and risks
FTT	United Kingdom’s First-Tier Tribunal
HMRC	Her Majesty’s Revenue and Customs
ILS	Israeli shekel
IP	intellectual property
IRS	Internal Revenue Service (Chile)
ITA	Israeli Tax Authorities
ITAA	Income Tax Assessment Act
ITC	Italian Income Tax Code
ITL	Income Tax Law
MAP	Mutual Agreement Procedure
MC	Model Convention
OECD	Organisation for Economic Co-operation and Development
OITS	offshore indirect transfer of shares
PE	permanent establishment
PITA	Polish Personal Income Tax Act
S. XXIIPPM	pago provisional mensual (monthly provisional tax payment)
PPT	Principal Purpose Test
RON	Romanian leu
RSA	Republic of South Africa
SAC	Supreme Administrative Court
SVC	Stokely-Van Camp Inc.
TNMM	Transactional Net Margin Method
TR	Taxation Ruling
UCITS	Undertakings for Collective Investments in Tr...

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