[This page is still a work in progress]
This is intended to be a repository of introductory materials on international tax law.
- The Multilateral Convention: text and explanatory statement
- BEPS-related materials: These are usefully collated on the OECD BEPS website
- OECD’s Commentaries on its Model Tax Convention can be found on the OECD website too
Domestic Materials: Reports
- Standing Committee report on the Direct Taxes Code Bill (2010)
- Final report of the Expert Committee on GAAR (2012)
- Draft report of the Export Committee on indirect transfers (2012)
Cases: Interpretation of tax treaties
- Ram Jethmalani v Union of India (Supreme Court of India)
- Fowler v HMRC (United Kingdom Supreme Court)
Cases: Permanent Establishments / Attribution
- DIT v Samsung Heavy Industries (2020, Supreme Court of India)
- Union of India v UAE Exchange Centre (2020, Supreme Court of India)
- ADIT v E-Funds (2017, Supreme Court of India)
- Formula One v CIT (2017, Supreme Court of India)
- DIT v Morgan Stanley (2007, Supreme Court of India)
Cases: Fiscally transparent entities
Here are some interesting judgments (sorted chronologically, not by jurisdiction) across the common law world, illustrating what is meant by “source of income”:
- Nathan v Federal Commissioners of Taxation (1918, High Court of Australia)
- The Liquidator, Rhodesia Metals v Commissioner of Taxes (1940, Privy Council, appeal from South Africa)
- Commissioner of Inland Revenue v NV Philips Gloeilampenfabrieken (1955, New Zealand Court of Appeal)
- Ardmore v HMRC (2018, England & Wales Court of Appeal)
- For a view from Hong Kong, see M. Littlewood, “The Problem with the Dock Case”
In general, the principle in Nathan has been followed: however, ultimately, it is necessary to look at the language in each relevant enactment before applying these cases as a general rule.
In some of these categories, this page is only intended to collate various links for ease of access. In other categories (particularly those involving case-law), I have presently provided links to freely available text of the cases. I will in due course add case-notes on some of the cases.
These materials are not an exhaustive introduction (indeed, they are nowhere close to being exhaustive); and the page is will be updated regularly. In case readers think that any specific materials should be added on here, let me know using the contact feature.