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Peter Lee, Paul Stepak, "PE Investments in Canadian Companies", draft 2017 CTF Annual Conference paper-- summary under Article 10 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 10 Application of 10%-of-voting power test where sister companies held through holding “Aggregator” LP (pp. 5, 9) [A] PE fund limited partnership agreement ("LPA") (or side-letters relating thereto) will often require (or effectively require) the use of a blocker where an investment would otherwise expose investors to a tax return filing obligation. … Where a blocker is in place, the applicable treaty should be reviewed to confirm the Aggregator LP does not interfere with any desired treaty benefits. ...

…Finally, it is unfortunate that neither the MLI nor the OECD model convention or commentary addresses the consequences in the other contracting jurisdiction where one contracting jurisdiction applies the PPT to deny benefits that would otherwise have been available under the CTA. ...

Nakul Kohli, Jiani Qian, "Canadian Residents Earning Income Through Non-Resident US LLCs", Canadian Tax Focus, Vol. 12, No. 1, February 2022, p. 10-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 Non-application of US Treaty reduction where Canadians receive dividends from a Canco through an LLC (p. 10) An LLC with US and Canadian shareholders will be subject to 25% withholding tax on dividends received from a Canadian-resident corporation, subject to reduction under the Canada-US Treaty. ...

.-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 EPCI contract described (p. 229) [I]t is a great time to test article 5(3) [of the OECD model convention], which is specific to construction sites, through the example of engineering, procurement, construction, and installation (EPCI) contracts involving a French company. ...

Sprague, "Observations on Treaty Interpretation – Spanish Supreme Court Addresses Commissionaires", Tax Management International Journal, 2016, p 55-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 Finding in Dell (p. 558) [I] have reported on controversial cases considering the question of whether sales effected through a civil law commissionaire should be regarded as creating a deemed permanent establishment (PE) of its principal…The Supreme Court Of Spain has now rendered its decision in one of those cases, concluding that sales effected through Dell España SA as commissionaire appointed under article 246 of the Spanish civil code created a PE of its principal, Dell Products Ltd., an Irish company. ... " This approach conceivably has implications across a wide range of treaty interpretation issues, as it is a notable departure from the normal principles of treaty interpretation as developed under the Vienna Convention on the Law of Treaties. ...

.-- summary under Article 11 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 11 Narrowness of U.S. ...

", Canadian Tax Journal, (2013) 61:1, 159-78, at 172-- summary under Article 9 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 9 After noting (at p. 171) that "the arm's length principle...tries to hypothesize its way around the economic integration of the firm," he stated: Treating the firm's constituent and inextricable parts as if the composite entity were merely the sum of discrete transactions and dealings between independent actors is not a mere peccadillo. ...

Matias Milet, Jennifer Horton, "The Canada Revenue Agency’s Interpretation of the 2017 OECD Transfer Pricing Guidelines", International Tax (Wolters Kluwer CCH), No. 103, December 2018, p.10-- summary under Article 9 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 9 The OECD 2017 Transfer Pricing Guidelines reoriented transfer pricing towards the concept of value creation, namely, of ensuring that profits are taxed where economic activities take place and value is created. ...

Goguen, "Recharacterization of Transactions Under Section 247: Still an Exceptional Approach", 2018 Conference Report (Canadian Tax Foundation), 21:1-25-- summary under Article 9 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 9 2017 OECD transfer-pricing guidelines mandate an “accurate-delineation approach” that is contrary to s. 247(2) The approach taken in the 2017 OECD Guidelines of “accurately delineating” a transaction is, in fact, an approach of departing from the contracts and characterizing the cross-border transaction in accordance with its economic substance. ...

Hetal Kotecha, "Canadian Tax Concerns Arising from the Use of Professional Employer Organizations", International Tax Highlights (IFA), Vol. 3, No. 3, August 2024, p. 9-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 What is a PEO? ...