Inhaltsverzeichnis

Tax Treaty Case Law around the Globe 2016
Inhaltsverzeichnis
Preface
Part One Scope, Tax Treaty Interpretation and Residence
Part Two Permanent Establishment
Part Three Business Profits and Transfer Pricing
Part Four Labour Income
Part Five Beneficial Ownership, Royalties and Capital Gains
- Chapter 23 Poland: Beneficial Ownership of Interest in the Context of Cash Pooling
  - 23.1. Introduction
  - 23.2. Facts of the case
  - 23.3. The Court decision
  - 23.4. Comments on the Court’s reasoning
  - 23.5. Conclusion
- Chapter 24 Bolivia: Treaty Shopping and Pacta Sunt Servanda
  - 24.1. Introduction
  - 24.2. Facts of the case
  - 24.3. The Court decision
  - 24.4. Comments on the Court’s reasoning
  - 24.5. Conclusion
- Chapter 25 Switzerland: “SWAP Case” and Beneficial Ownership
  - 25.1. Introduction
  - 25.2. Facts of the case
  - 25.3. The Court decision
  - 25.4. Comments on the Court’s reasoning
  - 25.5. Conclusion
- Chapter 26 Argentina: Source-Country Approach: Article 7 versus Article 12
  - 26.1. Introduction
  - 26.2. Facts the case
  - 26.3. The courts’ decisions
  - 26.4. Comments on the court’s reasoning
  - 26.5. Conclusion
- Chapter 27 Australia: Royalties and Business Profits in the IT Sector
  - 27.1. Introduction
  - 27.2. Facts of the case
  - 27.3. The court decision
  - 27.4. Comments on the court’s reasoning and conclusion
- Chapter 28 Netherlands: Exit Taxation of a Substantial Shareholder: Tax Treaty Override?
  - 28.1. Introduction
  - 28.2. Facts of the case
  - 28.3. The Court decision
  - 28.4. Comments on the Court’s reasoning
  - 28.5. Residence-based compartmentalization alternative for taxation of capital gains on shares
  - 28.6. An origin-based alternative for taxation of capital gains on shares
  - 28.7. Conclusion
Part Six Relief for Double Taxation and LOB
Part Seven Non-Discrimination, Exchange of Information and Recovery
List of Cases
Contributors

Kemmeren et al (Eds)

Tax Treaty Case Law around the Globe 2016

1. Aufl. 2017

ISBN: 978-3-7073-3634-4

Folgeauflage 1. Aufl. 2024 verfügbar

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Tax Treaty Case Law around the Globe 2016 (1. Auflage)

S. 273Part Five Beneficial Ownership, Royalties and Capital Gains

S. 275Chapter 23 Poland: Beneficial Ownership of Interest in the Context of Cash Pooling

Karolina Tetlak

23.1. Introduction

This chapter will discuss the decision of the Supreme Administrative Court of 11 June 2015, II FSK 1518/13. The issue in this case was the beneficial owner of interest in a cash pooling structure. The Court’s decision considered whether the pool leader should be considered the beneficial owner of interest received under the structure and whether a company established in Poland should withhold tax under the DTC Luxembourg-Poland.

Pursuant to article 3 of the Corporate Persons’ Income Tax Act of 26 July 1991 (CPITA), taxpayers are subject to corporate income tax (CIT) on all of their income, regardless of where its source is located, if they have their registered seat or management board in the territory of the Republic of Poland. Non-residents are liable to CIT only on income derived from the territory of Poland. A company is not resident in Poland if it is not incorporated or managed in Poland.

Business income is taxed at the rate of 19 % of net income. The withholding tax rate applicable to interest and royaltie...