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Fowler v HM Revenue and Customs, [2018] EWCA Civ 2544, rev'd 2020 UKSC 22-- summary under Article 3 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 3 a domestic provision deeming employment income to be from trade rendered it business profits for Treaty purposes 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. ...

Canada, 2019 FCA 283-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 quaere whether individual could derive business revenues through his enterprise through an LLC A U.S. engineer provided services to Bombardier in Canada over a 188-day period (straddling the 2011 and 2012 years). ... Therefore, the gross revenue test as set out in subparagraph 9(a) of Article V of the Tax Convention would be satisfied. ...

Samsung Heavy Industries Co Ltd, (Supreme Court) CIVIL APPEAL NO. 12183 of 2016-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 a Mumbai liaison office for a domestic construction project was not a PE in India The taxpayer (“Samsung”), a resident of South Korea, was a member of a consortium that was awarded a “turnkey” contract by an Indian company (“ONGC”)) for the fabrication and installation of drilling platforms at an offshore (“Vasai East”) oil project. ... For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. … 4. ...

Commissioner of Taxation v Addy, [2020] FCAFC 135, rev'd [2021] HCA 34-- summary under Article 25 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 25 the imposition of flat tax on UK working-holiday visa holders was not imposed solely on the basis of their nationality The taxpayer, who was a British citizen aged 23, came to Australia on a “working visa” for a 20-month stint, during which period she was found by the Court to be a deemed Australian resident (based on her satisfying a 183-day presence test). ... Commentary … warns against “unduly” extending the reach of Art. 24 of the Model Tax Convention (here Art. 25 of the Treaty) to “cover so-called “indirect” discrimination.” ...

The Queen, 2021 TCC 2-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 Dutch legal expert testimony was required in order to establish dual corporate residency- and failure to engage competent authorities When a Netherlands couple immigrated to Canada in 1998 to acquire a dairy farm here, they created a structure under which the farm was held in a partnership which was held by them directly as to 51% and as to 49% through a Netherlands holding company (“B.V.”) of which the wife’s sister (a Netherlands resident) was the sole director. ... He stated (at paras. 101-102): Having reached that conclusion, I will nonetheless briefly address the “Mutual Agreement Procedure” described in Article 25 of the Convention. ...

Canada (Attorney General), 2021 FC 295, aff'd 2022 FCA 117-- summary under Article 27 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 27 CRA had “pursued all reasonable domestic means available” before making an information request under the Swiss Treaty The applicants (two couples and a corporation owned by one of them) brought an application to have CRA requests to the Swiss federal tax administration for information pursuant to Art. 25 of the Canada-Swiss Treaty declared invalid on the grounds that “the CRA did not exhaust all domestic avenues of compliance and did not provide full and frank disclosure to the Swiss authorities” (para. 6). ... Regarding the requirement in s. 2(a) of the Interpretative Protocol to the Treaty that, before sending a request for exchange of information pursuant to Art. 25 of the Convention, the CRA must have pursued “all reasonable means available under its internal taxation procedure to obtain the information” she found (at para. 162) that she was “satisfied that the CRA pursued all reasonable domestic means available” in light of the various roadblocks faced by CRA (e.g., the individual applicants claimed to have no foreign assets and to have no relationship with the corporations named by the AMF). ...

In finding that the subscription fees were not zero-rated consideration, Sharlow J.A. quoted with approval a statement of the OECD Model Tax Convention on Income and Capital that: "Thus, in a transaction that in essence is an acquisition of data or images transmitted electronically, any incidental copying is merely the means by which the data is captured and stored. ...

Income Tax Convention notwithstanding that there was only oral disclosure that the information was requested by the U.S. tax authorities in connection with an income tax investigation of Lieberman pursuant to Article XXVII. ...

The Queen, 2001 DTC 433 (TCC) (Informal Procedure)-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 A Chinese national who entered Canada in April 1998 after receiving landed immigrant status and was paid $19,000 by a Chinese company in order for her to attend school in Canada and to cover her living expenses was found to have her centre of vital interest in China given her family ties there, the provision to her by the company of housing in China which continued to be available to her as well as her ownership of an apartment unit in China which was also available to her and her maintenance of bank accounts and credit cards in China, her maintenance of personal belongings, a driver's licence and membership in an association there. ...

The Queen, 2002 DTC 1848 (TCC)-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 Although the taxpayer was a resident of Ireland, he qualified for payments under the Old Age Security Act (Canada) because at the time he left Canada he had resided in Canada for more than 20 years. ...