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PepsiCo – Full Federal Court of Australia finds that concentrate purchases by an Australian soft drink bottler could not be recharacterized as trademark royalties for withholding tax purposes

Summaries of PepsiCo, Inc v Commissioner of Taxation [2024] FCAFC 86 under Treaties – Income Tax Conventions – Art. 12. ...

CRA rules that using employees to provide on-line health services to non-resident patients from home offices in Canada does not create a PE in Canada

Summary of 2024 Ruling 2023-0984281R3 under Treaties – Income Tax Conventions – Art. 5. ...

Luxembourg High Administrative Court indicates that a PE can ambulate within an office complex

Summary of Cour Administrative, Case no. 50602C 17 June 2024 (Luxembourg High Administrative Court) under Treaties – Income Tax Conventions – Art. 5. ...

Fowler v. HMRC Commissioners - First-Tier Tribunal finds that “treatment is the meaning:” employment income deemed by U.K. domestic legislation to be from carrying on a “trade” was therefore deemed by Art. 3(2) to be “business profits” for Treaty purposes

Brannan J also stated: If a Contracting State changes its domestic law after the conclusion of a double tax treaty in such a way as to reallocate income from one article to another...that could contravene the requirements of good faith imposed by Article 31(1) of the Vienna Convention.... ...

Chevron Australia – Full Court of Federal Court of Australia finds that a cross-border loan made on arm’s length terms would have benefited from a parent guarantee or other security

Convention). CAHPL’s appeal was dismissed. In his concurring reasons, Allsop CJ stated 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. ...

Six further translated technical interpretations are available

Bundle Date Translated severed letter Summaries under Summary descriptor 2014-07-02 3 June 2014 External T.I. 2013-0503511E5 F- Discretionary Dividend Shares Income Tax Act- 101-110- Section 110.6- Subsection 110.6(7) discretionary dividend prefs used to extract excess cash 14 April 2014 Internal T.I. 2013-0516151I7 F- Article XIII(4) of the Canada-XXXXXXXXXX Convention Treaties- Articles of Treaties- Article 13 partnerships holding Quebec real estate were transparent 2014-06-25 23 May 2014 External T.I. 2014-0518921E5 F- Calcul de l'élément A du MCIA Income Tax Act- Section 14- Subsection 14(5)- Cumulative Eligible Capital A.1 of A reduction does not apply in year of sale 27 May 2014 Internal T.I. 2014-0521631I7 F- Déductibilité d'un alcoomètre Income Tax Act- Section 18- Subsection 18(1)- Paragraph 18(1)(a)- Income-Producing Purpose not necessary to show that expenditure generated income- and potential deduction where 20% personal use Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(a) full personal element if the expense would have otherwise been paid by the employee 3 June 2014 External T.I. 2014-0518911E5 F- Grand routier / long-haul truck Income Tax Act- Section 67.1- Subsection 67.1(5)- Long-haul truck weight reference is to loaded weight determined by manufacturer 2014-06-18 29 May 2014 External T.I. 2014-0520851E5 F- Deferred Salary Leave Plan Income Tax Regulations- Regulation 6801- Paragraph 6801(a)- Subparagraph 6801(a)(i) terms cannot provide for voluntary withdrawal of employee except where hardship Income Tax Regulations- Regulation 6801- Paragraph 6801(a)- Subparagraph 6801(a)(iv)- Clause 6801(a)(iv)(B) no requirement for employer to provide a return on the deferred amounts ...

Canada, like the other oddball (Portugal), has reserved to limit “mandatory” MLI arbitration to only factual disputes

Summaries of Gerrit Groen, "The Nature and Scope of the Mandatory Arbitration Provision in the OECD Multilateral Convention (2016)," Bulletin for International Taxation, November 2017, p. 607 under Treaties – MLI – Art. 20, Art. 19 and Art. 28(2). ...

CRA finds a lump sum paid to a non-resident for granting an exclusive right to distribute its product in Canada was subject to s. 212(1)(i) (“restrictive covenant”) withholding

But there was the Treaty, whose Royalty Article was similar to the OECD Model, the Commentary on which stated that that payments made in consideration for obtaining the exclusive distribution rights of a product in a given territory do not constitute royalties within the meaning of the Model Tax Convention as they are not made in consideration for the use of, or the right to use, an element of property included in the Royalty definition. ...

Landbouwbedrijf Backx – Tax Court of Canada finds that the central management and control of a B.V. with a sole Dutch director was in Canada

The Queen, 2018 TCC 142 under s. 2(1), s. 128.1(1)(c) and Treaties- Income Tax Conventions- Art. 4. ...

Over 650 translations of CRA French-language interpretations are available

Bundle Date Translated severed letter Summaries under Summary descriptor 2013-03-13 14 December 2012 External T.I. 2012-0436981E5 F- Ristournes de coopératives de travailleurs Income Tax Act- Section 135- Subsection 135(4)- Allocation in Proportion to Patronage distribution on winding-up of enhancement reserve does not qualify 19 December 2012 External T.I. 2012-0463581E5 F- Allocation pour l'usage d'un véhicule Income Tax Act- Section 6- Subsection 6(1)- Paragraph 6(1)(b)- Subparagraph 6(1)(b)(vii.1) travel to and from home where shifting clientele is in the performance of employment duties/Reg. 7306 rates presumptively reasonable 2013-03-06 19 December 2012 External T.I. 2012-0468511E5 F- GRIP addition for 2006 Income Tax Act- Section 89- Subsection 89(7)- Element A no adjustment made for dividend received from connected CCPC sold over 4 years before 2006 2013-02-27 30 January 2013 External T.I. 2012-0449621E5 F- Belgian pension Treaties- Income Tax Conventions- Article 18 Belgian social security payment received by Canadan resident must be included in the personal return, but with offsetting s 110(1)(f)(i) deduction claimed Income Tax Act- 101-110- Section 110- Subsection 110(1)- Paragraph 110(1)(f)- Subparagraph 110(1)(f)(i) Treaty-exempt receipt required to be reported, but with offsetting s 110(1)(f)(i) deduction 2013-02-20 13 February 2013 External T.I. 2013-0477151E5 F- Crédit d'impôt pour études Income Tax Act- Section 118.6- Subsection 118.6(2) given 2012 disruptions, months to be computed based on the original schedule 5 February 2013 External T.I. 2012-0465591E5 F- Form T5018 Income Tax Regulations- Regulation 238- Subsection 238(1) landscaping business could be construction ...

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