Search - convention

Fowler v Commissioners for Her Majesty’s Revenue and Customs, [2020] UKSC 22-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 UK domestic provision deeming employee to be independent contractor did not engage Art. 7 A U.K. domestic income tax provision deemed the diving activities of a South African resident in the North Sea to be the carrying on of a U.K trade, notwithstanding that in fact he was an employee. ...

G E Financial Investments v.The Commissioners for Her Majesty's Revenue & Customs, [2021] UKFTT 0210 (Tax Chamber), ultimately aff'd [2024] EWCA Civ 797-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 UK would have been required to accord foreign tax credit to dual resident company if the US had imposed its taxes in accordance with the PE article A US company (“GEFI Inc.”) and UK company (“GEFI”) in the GE group formed a Delaware LP (the “LP”) with GEFI Inc. as the 1% general partner and GEFI as the 99% limited partner, LP made five intercompany loans and also received some loans from its partners as capital contributions. ...

Commissioners for His Majesty's Revenue and Customs v GE Financial Investments, [2024] EWCA Civ 797-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 passive holding of intercompany loans was not carrying on business for purposes of PE definition in UK-US Treaty A US company (“GEFI Inc.”) and UK company (“GEFI”) in the GE group formed a Delaware LP (“LP”) with GEFI Inc. as the 1% general partner and GEFI as the 99% limited partner. ...

Royal Bank of Canada v Commissioners for His Majesty's Revenue and Customs, [2023] EWCA Civ 695, aff'd [2025] UKSC 2-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 reference to IP royalties does not extend to someone who has no interest in the IP Falk LJ found support for her view that Art. 6 of the Canada-U.K. ...

The Queen, 2018 TCC 84, aff'd on evidentiary grounds 2019 FCA 283-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 revenues earned by an individual through an LLC could be included in determining what were his business revenues for services-PE purposes The taxpayer, an aerospace engineer and a U.S. resident, was hired as an independent contractor for TDM Technical Services, a temporary employment agency, to assist Bombardier Inc. in the designing of fuel lines. ... Before turning to the principal issue, Ouimet J found (at para. 30): [A]n “enterprise” for the purpose of the application of the Convention must be understood as the “carrying on of any business”. ...

The Queen, 2008 DTC 3648, 2008 TCC 307-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 The taxpayer, a U.S. ...

Moore, 2005 SCC 38, that "estoppel by convention operates where the parties have agreed that certain facts are deemed to be true and to form the basis of the transaction," and stating (at para. 37) "that estoppel will not apply if an approval given by a tax authority is contrary to law," Woods J rejected the taxpayer's argument that the Minister was estopped from assessing contrary to the 1982 authorization. ...

This result positioned the taxpayer to clearly fit within an exemption from Canadian capital gains tax under Article XIII of the Canada-Luxembourg Income Tax Convention (the "Treaty") on a subsequent disposition of that block of shares once the taxpayer became resident in Luxembourg. ...

" Conventions of Amway distributors that the taxpayers attended in the United States for the purpose of developing their leadership abilities and for the purposes of developing motivation, enthusiasm and vision were found to have been incurred for an income-producing purpose. ...

.)-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 mining information not to be valued separately at reproduction cost The appellant ("RCF") was a non-Australian partnership which was assessed on the basis that its gain from the sale of a "member ship interest" in an Australian company ("SBM") with two underground gold mines in Western Australia was from "taxable Australian real property". ...