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League of Nations
–
–
–
Document C.345.M.102.1928.II: Double Taxation and Fiscal Evasion,
Collection of International Agreements and Internal Legal Provisions
for the Prevention of Double Taxation and Fiscal Evasion, Geneva,
October 1928
Document C.562.M.178.1928.II: Double Taxation and Fiscal Evasion
– Report presented by the General Meeting of Government Experts on
Double Taxation and Tax Evasion, Geneva, October 1928
Document C.88.M.88.1946.II.A: Fiscal Committee – London and
Mexico Model Tax Conventions, Commentary and Text, Geneva,
November 1946
OECD
–
–
–
–
–
2nd Report by the Fiscal Committee of the OEEC, July 1959
Report of the OECD Committee on Fiscal Affairs, 1977
“Taxation of Entertainers, Artistes and Sportsmen”, in Issues in
International Taxation No. 2, Paris (1987)
Agreement on exchange of information on tax matters, Paris (2002)
Model Tax Convention on Income and on Capital 2003, Condensed
version, IBFD (2003)
European Union
–
–
–
–
–
Council Directive of 19 December 1977 concerning mutual assistance
by the competent authorities of the Member States in the field of direct
taxation (77/799/EEC)
Council Directive of 3 June 2003 on taxation of savings income in the
form of interest payments (2003/48/EC)
European Commission 13 October 2004, Internationales SteuerrechtLänderbericht 21/2004
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Brussels, 15/16 November 2004
P. Steinhauser v. City of Biarritz, ECJ 18 June 1985, C-197/84
409
Molenaar.book Page 410 Friday, December 23, 2005 11:37 AM
Legislation and case law
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
–
Commission v. French Republic (“Avoir fiscal”), ECJ 28 January 1986,
C-270/83
Bergandi, ECJ 3 March 1988, C-252/86
Wisselink and others, ECJ 13 July 1989, C-93/88 and C-94/88
Biehl-I, ECJ 8 May 1990, C-175/88
Dansk Denkavit, ECJ 31 March 1992, C-200/90
Aldo Bozzi, ECJ 7 May 1992, C-347/90
Schumacker, ECJ 14 February 1995, C-279/93
Wielockx, ECJ 11 August 1995, C-80/94
Biehl-II, ECJ 26 October 1995, C-151/94
Asscher, ECJ 27 June 1996, C-107/94
Futura Participations, ECJ 15 May 1997, C-250/95
Careda and others, ECJ 26 June 1997, C-370/95, C-371/95 and C-372/
95
Safir, ECJ 28 April 1998, C-118/96
Gilly, ECJ 12 May 1998, C-336/96
ICI, ECJ 16 July 1998, C-264/96
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Royal Bank of Scotland, ECJ 29 April 1999, C-311/97
Baxter et al., ECJ 8 July 1999, C-254/97
Gschwind, ECJ 14 September 1999, C-391/97
Saint-Gobain, ECJ 21 September 1999, C-307/97
Eurowings, ECJ 26 October 1999, C-294/97
W.N., ECJ 13 April 2000, C-420/98
Josef Corsten, ECJ 3 October 2000, C-58/98
Gottardo, ECJ 15 January 2002, C-55/00
Lankhorst-Hohorst, ECJ 12 December 2002, C-324/00
De Groot, ECJ 12 December 2002, C-385/00
Matthias Hoffmann, ECJ 5 April 2003, C-144/00
Arnoud Gerritse, ECJ 12 June 2003, C-234/01
Hughes de Lasteyrie du Saillant, ECJ 11 March 2004, C-9/02
Anneliese Lenz, ECJ 15 July 2004, C-315/02
Petri Manninen, ECJ 7 September 2004, C-319/02
D, ECJ 5 July 2005, C-376/03
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Banco Populare di Cremona, ECJ C-475/03 (pending)
Bujura, ECJ C-8/04 (pending)
FKP Scorpio Konzertproduktion, ECJ C-290/04 (pending)
Centro Equestre da Leziria Grande Lda, ECJ C-345/04 (pending)
Conijn, ECJ C-346/04 (pending)
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Test Claimants in Class IV of the ACT Group Litigation, ECJ C-374/04
(pending)
Centro di Musicologia Walter Stauffer, ECJ 386/04 (pending)
European Free Trade Association
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Tsomakas Athanasios and others, EFTA Court 14 December 2004, E3/04
Australia
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–
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–
–
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Taxation Administration Regulations 1976, Part 5
Superannuation Guarantee Determination (SGD) 93/14
Taxation Ruling IT 2323 (1994)
“Is income derived by non-profit societies, associations or clubs
located outside Australia that promote cultural activities such as arts at
Australian cultural festivals and events subject to Australian income
tax?”, TD 1997/7, 5 May 1999
Audit Report No. 57 (2002-03), “Administration of the Payment of
Tax by Non-Residents”, Australian Taxation Office, source:
www.anao.gov.au.
F C of T v. Robinson (1992), 23 ATR 364, 92 ATC 4424
Stone v. Federal Commissioner of Taxation, 27 June 2003, [2003]
FCAFC 145
Commissioner of Taxation v. Stone 26 April 2005, [2005] HCA 21
Austria
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–
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Bundesministerium der Finanzen 12 April 1994, 4 SWI 150 (1994)
Bundesministerium der Finanzen, 2 March 1995, AÖF 112/1995
Bundesministerium der Finanzen 11 February 1997, AÖF 89/1997
Bundesministerium der Finanzen, 31 January 2000, AÖF 54/2000
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VwGH 24 February 1970, 528/69
VwGH 11 December 2003, 2000/14/0165
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Belgium
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Bericht van de belastingadministratie voor de inrichters van optredens
door podiumkunstenaars 25.04.97
Circulaire 16.10.01, Ci.Rh. 244/536.588
Circulaire 01.02.02, Ci.R.9.Div./546.156
Canada
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–
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The Queen v. Crown Forest Industries Ltd., 95 DTC 5393 (Tax Court
of Canada)
Gordon Sumner, Roxanne Inc. v. The Queen, 7 December 1999, 2000
D.T.C. 1667, [2000] 2 C.T.C. 2359
Cheek v. The Queen, 2002 DTC 1283 (Tax Court of Canada)
Denmark
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Tax News Service 1997/35
Germany
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–
–
–
–
–
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–
Finanzministerium Nord-Rhein-Westfalen 22 November 1974, S 230313-V B 2
Bundesfinanzministerium 20 July 1983, IV B 4 – S 2303 – 34/83
Bundesfinanzministerium 3 November 2003, IV A 5 – S 2411 – 26/03
Bundesfinanzministerium 17 October 2004, IV C 8 – S 2411 – 4/04
Bundefsinanzhof, 11 July 1991, IV R 33/90, Betriebs-Berater 25/1992,
at 1776
Bundesfinanzhof, 11 July 1991, IV R 102/90, Betriebs-Berater 25/
1992, at 1778
Finanzgericht Berlin, 28 May 2001, 9 K 9312/99, Internationales
Steuerrecht 14/2001, at 443
Bundesfinanzhof 18 July 2001, I R 26/01, Internationales Steuerrecht
20/2001, at 653
Bundesfinanzhof 7 November 2001, I R 14/01, Internationales
Steuerrecht 9/2002, at 307
Bundesfinanzhof 25 November 2002, I B 69/02
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Finanzgericht Düsseldorf 18 August 2003, 18 V 2628/03
Finanzgericht Berlin 25 August 2003, 9 K 9312/99, Internationales
Steuerrecht 21/2003, at 740
Bundesfinanzhof 15 September 2003, I R 87/03
Bundesfinanzhof 19 November 2003, I R 34/02
Bundesfinanzhof 28 January 2004, I R 73/02
Bundesfinanzhof 28 April 2004, I R 39/04, Internationales Steuerrecht
16/2004, at 583
Bundesfinanzhof 26 May 2004, I R 93/03, Deutsches Steuerrecht 2004,
at 1083
Bundesfinanzhof 14 July 2004, I R 94/02
Netherlands
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Ministerie van Financiën 27 October 1982, Infobulletin 82/571
Besluitenlijst 27 May 1991, V-N 1991, at 1647
Nota “Internationaal fiscaal (verdrags)beleid”, 15 April 1998, V-N
1998/22.3
Ministerie van Financiën 7 February 2002, V-N 2002/11.21
Ministerie van Financiën, 10 April 2003, NTFR 2003/764 (Wijziging
BVDB 2001 vanwege compensatieregeling met België)
Ministerie van Financiën, 12 May 2004, WDB 2004-00270M
(Evaluatie van de artiesten- en beroepssportersregeling)
Ministerie van Financiën, 8 July 2004, V-N 2004/42.4 (Wederzijdse
bijstand Nederland en België)
Ministerie van Financiën, 21 August 2004, V-N 2004/43.10
(Aanpassing besluit verrekenprijzen)
Hoge Raad 19 November 1952, BNB 1953/12
Gerechtshof Den Haag 29 May 1957, BNB 1957/328
Hoge Raad 5 March 1958, BNB 1958/147
Gerechtshof Den Bosch, 22 May 1970, BNB 1971/91
Gerechtshof Arnhem 26 May 1970, BNB 1971/120
Centrale Raad van Beroep 1 November 1977, V-N 1983, p. 1849
Gerechtshof Den Haag 24 September 1981, BNB 1983/83
Hoge Raad 23 November 1983, BNB 1984/33
Gerechtshof Amsterdam 27 June 1990, V-N 1991/2128
Gerechtshof Den Bosch 29 August 1990, V-N 1991/652
Hoge Raad 9 October 1991, BNB 1991/324
Hoge Raad 25 March 1992, V-N 1992/1670
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Hoge Raad 5 April 1995, BNB 1995/218
Gerechtshof Amsterdam 25 April 2000, Infobulletin 2000/489 and BNB
2000/369
Hoge Raad 3 May 2000, BNB 2000/328
Gerechtshof Den Haag 7 November 2002, nr. 00/2288, V-N 2003/9.12
Gerechtshof Den Bosch 14 November 2002, nr. 00/2974, NTFR 2002/
1907
Gerechtshof Den Bosch 10 June 2003, VN 2003/56.1.3
Gerechtshof Den Bosch 10 July 2003, NTFR 2003/1488
Gerechtshof Den Bosch 5 November 2003, VN 2004/14.1.2
Gerechtshof Den Bosch 23 June 2004, nr. 02/04826
Gerechtshof Amsterdam 6 October 2004, No. 03/4112
Hoge Raad 19 November 2004, BNB 2005/56 and 2005/57
New Zealand
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“Delivering our outcomes”, New Zealand Inland Revenue – Annual
Report 2004, www.ird.govt.nz
United Kingdom
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FEU50 “A Guide to Paying Foreign Entertainers”
–
Clark v. Oceanic Contractors Inc. (House of Lords) [1983] 2 AC 130
[Oceanic]
Mr Set, Miss Deuce & Mr Ball v. Robinson (HMIT) (SPC No.
0373)(2003)
Andre Agassi v. Robinson (HMIT) (High Court of Justice, 17 March
2004, [2004] EWHC 487 (Ch))
Andre Agassi v. Robinson (HMIT) (Court of Appeal, 19 November
2004, [2004] EWCA Civ 1518, Case C3/2004/0829)
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United States
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–
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Technical Explanation to the United States Model Income Tax
Convention of September 20, 1996
IRS Field Service Advice 3 June 1992, FSA 1999-1149
IRS Technical Assistance 30 July 1999, ITA 199938031
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IRS Field Service Advice 30 September 1999, FSA 1999-37297, 19
Tax Notes International (1999), at 2146
IRS Publication 514, Foreign Tax Credit for Individuals
IRS Publication 515, Rev. February 2004, at 25, Artists and Athletes
(Income Code 20)
Johansson v. United States, 14 American Federal Tax Reports 2d
(AFTR 2d.) 5605 (1964)
Stemkowski v. Comm., Court of Appeals (2nd Circuit), , 690 F. 2d 46
(1982))
J.A. Kramer v. Comm., 80 T.C. 768 (1983)
Linseman v. Comm., 82 T.C. 514, 522 (1984)
Boulez v. Comm., 83 TC 584 (1984)
Newman v. Franchise Tax Bd., California Court of Appeals, 208 Cal.
App. 3d 972 (1989)
Evans v. Famous Music Corp., Court of Appeals of New York City, 24
February 2004, 302 AD2d 216
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