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International taxation of cross-border leasing income

Mehta, A.S.

Publication date

2004

Link to publication

Citation for published version (APA):

Mehta, A. S. (2004). International taxation of cross-border leasing income.

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Unitedd States

ACMACM Partnership v. Commissioner, 157 F.3d 231 (3rd Cir. 1998). AikenAiken Industries v. Commissioner of Internal Revenue, 56 T.C. 925 (1971). AmericanAmerican Bantam Car Co v. Commissioner, 11 T.C. 397 (1948), aff d per

curium,, 177 F.2d 513 (3rd Cir. 1949), cert, denied 339 US 920 (1950). .

ASAA Investerings Partnership v. Commissioner (T.C. Memo 1998-305, afFd.. 201 F.3d 505 (2000), cert, denied, 531 US 87).

BentonBenton v. Commissioner of Internal Revenue, 197 F. 2d 745 (US Court of Appealss Fifth Circuit.

CasebeerCasebeer v. Commissioner, 862 F.2d 1486 (11th Cir. 1989).

CommissionerCommissioner v. Gordon, 391 US 83 (1968) (The US Supreme Court). CompaqCompaq computer Corp. v. Commissioner, 277 F.3d 778 (5th Cir. 2001). CooperCooper v. Commissioner, 88 T.C. 84 (1987).

EmershawEmershaw v. Commissioner, 59 T.C.M. (CCH) 621 (1990), aff d. 917 F.2d 10400 (8th Cir. 1990).

EstateEstate of Delano T. Starr v. Commissioner of Internal Revenue, 214 F.2d 2944 (US Court of Appeals Ninth Circuit).

FrankFrank Lyon Co. v. United States, 435 U.S. 561 (The US Supreme Court). GoldsteinGoldstein v. Commissioner, 364 F.2d 734 (2nd Cir. 1966).

GreenbaumGreenbaum v. Commissioner, 53 T.C.M. (CCH) 708 (1987). GregoryGregory v. Helvering, 293 US 465 (1935).

HardyHardy Co. v. Commissioner, 52 T.CM. (CCH) 1540 (1987). IESIES Industries Inc. v. US, 253 F3d 350 (8th Cir. 2001).

JohanssonJohansson v. United States, 336 F.2d 809 (5th Cir. 1964). JohnsonJohnson v. United States, 86-2 U.S.T.C. (CCH).

L.W.L.W. Hardy Co. v. Commissioner, 52 T.CM. (CCH) 1540 (1987). LansburghLansburgh v. Commissioner, 53 T.C.M. (CCH) 454 (1987). LevyLevy v. Commissioner, 91 T.C. 838 (1988).

LockhartLockhart Leasing Co. v. Commissioner, 446 F.2d 269 (10th Cir. 1971). LTVLTV Corp. v. Commissioner, 63 T.C. 39,50 (1974).

MinnesotaMinnesota Tea Co. v. Helvering, 302 US 609 (1938).

Mt.Mt. Mansfield Television Inc. v. United States of America, 239 F. Supp. 539 (USS district court for the district of Vermont).

MukerjiMukerji v. Commissioner, 87 T.C. 926 (1986).

NorthernNorthern Indiana Public Corp. v. Commissioner, 105 T.C. 22 (1995). NorthwestNorthwest Acceptance Corp. v. Commissioner, 58 T.C. 836,847-48 (1972). PerryPerry R. Bass and Nancy Lee Bass v. Commissioner, 50 T.C. 595 (1968).

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Tablee of case law

PierrePierre Boulez v. Commissioner of Internal Revenue, (1984) 83 TC 508 (US Taxx Court).

RoseRose v. Commissioner, 868 F.2d 851,854 (6th Cir. 1989). ShriverShriver v. Commissioner, 899 F.2d 905 (10th Cir. 1990). SmootSmoot v. Commissioner, 61 T.C.M. (CCH) 2897 (1991).

SunSun Oil Co. v. Commissioner, 562 F.2d 258 (3rd Cir. 1977), cert. Denied, 4366 U.S. 944 (1978).

TheThe Kansas City Southern Railway Co. v. Commissioner of Internal Rev-enue,enue, 76 T.C. 1067 (US Tax Court).

TorresTorres v. Commissioner, 88 T.C. 702 (1987).

TransamericaTransamerica Corp. v. United States, 88-2 U.S.T.C. (CCH).

TransamericaTransamerica Corporation v. The United States, 7 CI. Ct. 441 (US Claims Court). .

UnitedUnited Parcel Service v. Commissioner, 254 F.3d 1014 (11th Cir. 2001). WalburgaWalburga Oesterreich v. Commissioner of Internal Revenue, 226 F.2d 798

(USS Court of Appeals Ninth Circuit).

WesternWestern Contracting Corporation v. Commissioner of Internal Revenue, 2711 F.2d 694 (US Court of Appeals Eighth Circuit).

Unitedd Kingdom

EnsignEnsign Tankers [1992] S.T.C. 226; [1991] S.T.C. 136; [1989] S.T.C. 705; [1989]] 14 W.L.R. 1222; [1989] 133 S J. 1546.

EuroEuro Hotel (Belgravia) Ltd., Re (1975) 51 T.C. 293 (High Court of Justice, Chanceryy Division).

AdamsAdams v. Cape Industries pic [1990] 2 W.L.R. 657.

BarclaysBarclays Mercantile Business Finance Ltd. v. Mawson (Inspector of Taxes) [2003]] S.T.C. 66.

BMBFBMBF (No. 24) Ltd. v. Inland Revenue Commissioners [2002] S .T.C. 1450. ChevronChevron Petroleum (UK) Ltd. v. B.P. Petroleum Development Ltd. [1981]

577 T.C. 137 (High Court of Justice, Chancery Division). ClarkClark v. Perks [2000] S.T.C. 428.

CravenCraven (Inspector of Taxes) v. White [1988] 3 All ER 495 (HL).

DarngavilDarngavil Coal Company Limited v. Francis (Surveyor of Taxes) [1913] 7 T.C.. 1.

FF A and A B Ltd v. Lupton (Inspector of Taxes) [1968] 1 W.L.R. 1401,47 T.C.. 580.

Furnisss v. Dawson [1984] 1 All ER 530.

GriffithsGriffiths v. JJ>. Harrison (Watford) Ltd. [1963] A.C.1. LuptonLupton v. FA. & A£. Ltd. [1972] AC 634 (HL).

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MacNivenMacNiven (Inspector of Taxes) v. Westmoreland Investments Ltd. [2001] 1 Alll ER 865; [2001] S.T.C. 237; [2001] 73 Tax Case 1.

OverseasOverseas Containers (Finance) Ltd. v. Stoker (Inspector) [1991] 188 ITR 3833 (CA).

SalomonSalomon v. Salomon & Co. Ltd. [1887] AC 22. W.T.W.T. Ramsay v. IRC [1982] AC 300 (HL).

WoolfsonWoolfson v. Strathclyde Regional Council [1978] SC (HL) 90.

Germany y

BundesfinanzhofBundesfinanzhof 26 January 1970, Case IV R 144/66, BStBl. II 1970, p. 264. .

Bundesfinanzhof,Bundesfinanzhof, 6 October 1971, Case I R 207/66, BStBl. II1972, p. 88. BundesfinanzhofBundesfinanzhof 13 September 1972, Case I R 130/70, BStBl. n 1973, p.

57. .

BundesfinanzhofBundesfinanzhof 29 October 1981, Case I R 89/80, BStBl. II1982, p. 150. 411 EFG 10 (FG Hamburg, 1993).

Netherlands s

HR,, 8 May 1985, BNB 1986/75. HR,, 18 May 1994, BNB 1994/253. HR,, 15 December 1993, BNB 1994/259.

Europeann Court of Justice

Casee C-33/74, Van Binsbergen v. Bedrijfsvereniging Metaalnijverheid [1974]] ECR 1299.

Casee C-l 15/78,7. Knoors v. Secretary of State for Economic Affairs [1979] ECRR 399.

Casee C-229/83, Leclerc and Others v. Au Blé Vert and Others [1985] ECR 1. .

Casee C-270/83, Commission v. French Republic (Avoir fiscal case) [1986] ECRR 273.

Casee C-39/86, Lair v. Universitat Hannover [1988] ECR 3161. Casee C-61/89, Marc Gaston Bouchoucha [1990] ECR 1-3551.

Casee C-204/90, Hanns-Martin Bachmann v. Belgian State [1992] ECR I-249. .

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Tablee of case law

Casee C-300/90, Commission v. Belgium [1992] ECR1-305.

Casee C-148/91, Veronica Omroep Organisatie v. Commissariaat voor de MediaMedia [1993] ECR 1-0487.

Casee C-8/92, General Milk Products v. Hauptzollamt Hamburg-Jonas [193]] ECR 1-779.

Casee C-19/92, Dieter Kraus v. Land Baden-Württemberg [1993] ECR I-1663. .

Casee C-23/93, TV 10 v. Commissariaat voor de Media [1994]ECR 1-4795. Casee C-415/93, Union royale beige des sociétés de football association

ASBLASBL v. Jean-Marc Bosman, Royal club liégeois SA v. Jean-Marc BosmanBosman and others and Union des associations européennes de footballfootball (UEFA) v. Jean-Marc Bosman [1995] ECR 1-4921. Casee C-484/93, Peter Peter Svensson et Lena Gustavsson v. Ministre du

Loge-mentment et de V Urbanisme [1995] ECR 1-3955.

Casee C-55/94, Reinhard Gebhard v. Consiglio dell'Ordine degli Avvocati ee Procuratori di Milano [1995] ECR 1-4165.

Casee C-80/94, GHJLJ. Wielockx v. Inspecteur der Directe Belastingen [1995]] ECR 1-249.

Casee C-107/94, PU. Asscher v. Staatssecretaris van Financiën [1996] ECRR 1-3089.

Casee C-206/94, Brennet AG v. Vittorio Paletta [1996] ECR 1-2357. Casee C-28/95, Leur-Bloem v. Inspecteur der

Belastingsdienst!Onderne-mingenmingen Amsterdam [1997] ECR 1-4161.

Casee C-250/95, Futura Participations SA and Singer v. Administration des contributionscontributions [1997] ECR 1-2471.

Casee C-l 18/96, Jessica Safir v. Skattemyndigheten I Dalarnas Lan [1998] ECRR 1-1897.

Casee C-264/96, Imperial Chemical Industries Pic (ICI) v. Kenneth Hall ColmerColmer (Her Majesty's Inspector of Taxes [1998] ECR 1-4695. Casee C-367/96, Alexandros Kef alas and Others v. Organismos Ikonomikis

AnasinkrotisisAnasinkrotisis Epikhiriseon AE (OAE) [1998] ECR 1-2843. Casee C-212/97, Centros Ltd v. Erhvervs- og Selskabsstyrelsen [1999] ECR

1-1459. .

Casee C-294/97, Eurowings Luftverkehrs AG v. Finanzamt Dortmund-Un-««,[1999]] ECR 1-7447.

Casee C-307/97, Compagnie de Saint-Gobain, Zweigniederlassung

DeutschlandDeutschland v. Finanzamt Aachen-Innenstadt [1999] ECR 1-6161. Casee C-55/98, Skatteministeriet v. Bent Vestergaard [1999] ECR 1-7641.

Casee C-251/98, C. Baars v. Inspecteur der Belastingen Particulieren/ OndernemingenOndernemingen Gorinchem [2000] ECR 1-2787.

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Casee C-35/98, Staatssecretaris van Financiën v. B.GM. Verkooijen [2000] ECR1-4071. .

Casee C-397/98, Metallgesellschaft Ltd and Others v. Commissioners of In-landland Revenue and HM Attorney General [2001] ECR 1-0000. Casee C-410/98, Hoechst AG and Hoechst (UK) Ltd. v. Commissioners of

InlandInland Revenue and HM Attorney General, (joined cases) [2001] ECRR 1-1727.

Casee C-478/98, Commission v. Belgium [2000] ECR 1-7587.

Casee C-110/99, Emsland-Starke GmbH v. Hauptzollamt Hamburg-Jonas [2001]] ECR 1-0000.

Casee C-136/00, Rolf Dieter Danner [2002] ECR 1-8147.

Casee C-324/00, Lankhorst-Hohorst GmbH v. Finanzamt Steinfurt [2002] ECRR 1-11779.

Casee C-436/00,X and Yv. Riksskatteverket [2002] ECR 1-10829.

Casee C-168/01, Bosal Holding BVv. Staatssecretaris van Financiën [2003] ECRR 1-0000.

Casee C-234/01, Arnoud Gerritse v. Finanzamt Neukölln-Nord [2003] ECR 1-5933. .

Casee C-422/01, Försakringsaktiebolaget Skandia (publ) and Ola Ramstedt v.v. Riksskatteverket [2003] ECR 1-6817.

Casee C-152/03, Ritter v. FA Germersheim, pending.

Casee C-446/03, Marks & Spencer pic v. David Halsey (HM Inspector of Taxes),Taxes), pending.

Canada a

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