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Anson, [2013] EWCA Civ 63, rev'd supra-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 LLC not transparent The taxpayer, who was resident in the UK, paid US income taxes on his share of the profits of an LLC of which he was a member, and also paid UK income taxes on income remitted to the UK including such share of the LLC's profits. He would have been entitled to relief under Art. 23 of the UK-US Double Tax Convention from UK tax on such profits if the UK tax was "computed by reference to the same profits or income by reference to which the United States tax [was] computed. ...

HMRC, [2015] UKSC 44-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 UK LLC member had a personal (non-proprietary) entitlement to his share of LLC profits as they arose The taxpayer, who was resident in the UK, paid US income taxes on his share of the profits of an LLC of which he was a member, and also paid UK income taxes on income remitted to the UK including such share of the LLC's profits. He would have been entitled to relief under Art. 23 of the UK-US Double Tax Convention from UK tax on such profits if the UK tax was "computed by reference to the same profits or income by reference to which the United States tax [was] computed. ...

Convention, like the Income Tax Act, was governed by s. 12 of the Interpretation Act. ...

Income Tax Convention from the OECD Commentary. ...

Chevron Australia Holdings Pty Ltd v Commissioner of Taxation, [2017] FCAFC 62-- summary under Article 9 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 9 cross-border loan interest improperly reflected lack of security The U.S. subsidiary (“CFC”) of an Australian company (“CAHPL”) in the Chevron multinational group borrowed in the U.S. commercial paper market at a borrowing cost of about 1.2% with the benefit of a guarantee from their ultimate U.S. parent, and on-lent U.S.$2.45 billion of such funds under an unsecured Australian-dollar credit facility to CAHPL at about a 9% interest rate. ... Convention). CAHPL’s appeal was dismissed. In his concurring reasons, Allsop CJ stated (at paras. 93-5) respecting the assimilated Art. 9 rule: [W]ere CAHPL seeking to borrow for five years on an unsecured basis with no financial or operational covenants from an independent lender, in order to act rationally and commercially and conformably with the interests of the Chevron group to obtain external funding at the lowest possible cost consistently with any relevant operational considerations, it would do so with Chevron providing a parent company guarantee, if such were available. ...

France (2017), No. 1505113/1-1 (Tribunal Administratif de Paris)-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 Google through its contracting arrangements with French advertisers avoided a French PE A French company (“Google France”) agreed pursuant to a Marketing and Services Agreement (the "Agreement") with a sister corporation (“Google Ireland”) to provide marketing assistance to Google Ireland in connection with the Google “AdWords”) program in France (under which French advertisers paid “per click” amounts for having their messages appear alongside related Google search results) in consideration for being reimbursed for its costs plus an 8% margin. ... The Court concluded (at para. 16, TaxInterpretations translation): [I]f SARL Google France had the character of dependent agent within the meaning of (c) of paragraph 9 of Article 2 of the French-Irish Tax Convention, it nonetheless did not exercise, in the years under litigation, the power to bind Google Ireland Limited in commercial relations respecting the transactions constituting the activities of the latter corporation; it follows from this that the Service was incorrect in considering that Google Ireland Limited exercised, through a permanent establishment that was formed by SARL Google France, an activity in France within the meaning of section 182 of the General Income Tax Code …. ...

Resource Capital Fund IV LP v Commissioner of Taxation, [2018] FCA 41 (Federal Court of Australia), rev'd on various grounds [2019] FCAFC 51-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 exclusion in Art. 13 of Aust. ... Convention because of the exclusion in Art. 13 (as expanded in Australian domestic legislation) for dispositions of (deemed) real property situated in Australia. ...

The Queen, 2018 TCC 142, confirmed on s. 2(1) grounds, remitted for reconsideration on s. 128.1(1)(c) and Treaty grounds 2019 FCA 310-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 Netherlands corporation with central management and control in Canada was not resident in the Netherlands for Treaty purposes A Netherlands corporation was found to be resident in Canada by virtue of its central management and control being in Canada. ... For the purposes of this Convention, the term “resident of one of the States” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature..... 3. ...

After noting (at para. 34) that “it falls to the Crown to identify the object, spirit or purpose of the provisions that, according to the Crown, have been frustrated or defeated,” Webb JA rejected Crown arguments that such object etc. required that Alta Luxembourg be an “investor” in the project (he queried the implicit proposition that, for example, a legatee should not benefit from the Treaty exemption, and stated, at para. 52, that “There is nothing to suggest that the underlying rationale for the exemption is that it would only be available to a resident of Luxembourg who invests in the particular corporation in which such resident holds shares”) there be a potential to realize income in Luxembourg, whereas here the gain was offset by variable interest payable by Alta Luxembourg to the Alberta partnership (he stated, at para. 62, that “There is no basis to find that the rationale for the definition of ‘resident’ would suggest that any criteria other than the criteria included in the definition of resident in Article 4, should be used to determine if a person is a resident of Luxembourg”) the exemption be accessed only by persons who have some commercial or economic ties to Luxembourg (he stated, at para. 65 that “There is no distinction in the Luxembourg Convention between residents with strong economic or commercial ties and those with weak or no commercial or economic ties.”) He concluded (at para. 80): I agree with … MIL … that the object, spirit and purpose of the relevant provisions of the Luxembourg Convention is reflected in the words as chosen by Canada and Luxembourg. ...

Fowler v Commissioners for Her Majesty’s Revenue and Customs, [2020] UKSC 22-- summary under Article 3 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 3 deeming an employee to be an independent contractor did not oust the Treaty Employment Income Article The taxpayer was a resident of South Africa for purposes of the U.K-South Africa Convention (the “Treaty”) who, as an employee, undertook diving engagements in the UK continental shelf waters. ...