Search - 屯门 安南都护府

" … HMRC's position is that the appeal raises a point of law that has implications for other cases, such that if it is not resolved now it is likely that they would seek to raise it in another case. Further, Mr Arrbab's legal team were content on his behalf for the appeal to proceed, subject to an undertaking as to costs which was provided …. ...

. … I cannot accept this argument. The term defined is a related transaction; and the defined term may itself colour the meaning of the definition. ... It makes no sense to disregard part of the transaction, when the statute clearly requires the whole transaction to be disregarded, except for very limited purposes. … In addition it is a well-known method of interpreting deeming provisions that one must treat as real the inevitable consequences flowing from the deemed state of affairs: DCC Holdings Ltd v HMRC [2010] UKSC 58, [2011] 1 WLR 44 at [38]. ...

In finding for the majority that the appellant was not a limited partnership, Pagone J noted (at para. 142) that under the “ 1988 Queensland Act …it was only a partnership that could apply to become a limited partnership,” and stated (at para. 145): The conclusivity of the date of registration is important because it is the temporal reference point by which any liability is limited, but it does not confer conclusivity beyond that. It does not extend to confer conclusivity of the association being a limited partnership if the association which had sought registration was not a partnership. … It did not create a new fictional category of “limited partnerships” upon registration of associations which had not otherwise been partnerships. ...

In such a case, the provisions of Article 7 … shall apply. The Indian taxpayer argued that the royalties received by it in India (which were accepted by Australia as not being attributed under Art. 7 to the Australian PE) nonetheless were “effectively connected” to that PE in the sense that the work in India advanced the common goal with the Australian PE of servicing the Australian customers. ... Such a construction gives effect to the language of Art 12(4) and is consistent with the extrinsic materials. … Used as an adverb in conjunction with “connected”, “effectively connected with” should be understood to mean having a real or actual connection with the activities carried on through the permanent establishment. ...

. … An element of the investment strategy of the RCF IV and RCF V partnerships was for members of the RCF Management team to occupy positions on boards of the companies in which RCF invested to guide management and to contribute to an increase in the value of the investments which were intended to be sold at a profit. That function was performed by employees in the Perth office …. Respecting the statutory reference to income derived “directly or indirectly,” he stated (at para. 51): The Commissioner submitted that the phrase directs attention “not merely to the proximate origin of the income, but also to those acts or matters which constitute contributory causes to the generation of income”, however, the adverbial phrase quantifies the word “derived” in the section rather than the word “source”. ...

Pagone J went on to find that (based on Commissioner of Taxation v Lamesa Holdings BV (1997) 77 FCR 597) that “consists of” language, such as that quoted above “was intended to assimilate as realty only one tier of companies rather than numerous tiers,” so that “the alienation by the partners of RCF IV and RCF V of the shares in Talison Minerals would not come within the terms of Article 13 consistently with the reasoning in Lamesa ” (para. 83). ... XIII exclusion to dispositions of shares of companies “the value of whose assets is wholly or principally attributable, whether directly, or indirectly through one or more interposed companies or other entities, to … real property or interests”. ...

. … To the extent they were not available for a game, the players were required to so inform the Team. It was not the player who could secure his replacement …. It was the Team who chose the replacement.... ...

. … [T]he 21 September 2010 orders are inefficacious in all relevant respects. ... They purport to require Sandini in that non-existent capacity to do things (order 3). … The fact that Sandini did things in another capacity (as trustee of the KRUT Sandini transferred shares to Wavefront) does not mean that the orders were efficacious. ...

Zaffir in Quebec,” Lavigne JCQ stated (paras.50, 52): By way of illustration of the passiveness of the trustee, Alberta Ltd, in the management and effective control of the Haifa Trust … Mr. Patterson, who was the director of the trustee Alberta Ltd. for 10 years, never sent an invoice for his services or those of Alberta Ltd. … That Mr. ...

. … The percentage-of-completion method takes into account the work effected as it occurs. ... In other words, each actual payment by ST Productions to Hybride crystallized the applicable conversion so as to serve for purposes of the claimed tax credit …. ...