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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. ...

., 2014 ONSC 6973-- summary under Article 9 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 9 provision, under multinational agreement for residual profit split method, for unilateral bearing of restructuring costs, represented appropriate ex ante risk allocation In January 2009, Nortel Networks Corporation ("NNC"), which was the publicly-traded Canadian parent filed for protection under the CCAA, various U.S. subsidiaries filed for protection under chapter 11 of the U.S. ...

Ltd (2016), ITA 7/2007 (Delhi High Court)-- summary under Article 25 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 25 Indian domestic provision denying the deduction of technical services fees paid to a non-resident where there was a failure to withhold back-up withholding violated the non-discrimination provision in the U.S. ...

(C) 2384/2013 (Delhi High Court)-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 not carrying on business "through" sub's premises if no right to use them A wholly owned Indian subsidiary of the taxpayer (“Adobe India”) provided software related research and development (R&D) services on a cost plus 15% basis to the taxpayer, which was a U.S. ...

Tech Mahindra Limited v Commissioner of Taxation, [2016] FCAFC 130-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 exception in the Australia-India Treaty for “effectively connected” royalties was not intended to exempt royalties not attributable to the source country PE from source country withholding The Indian-resident taxpayer performed services for its Australian customers from its offices in India and through an Australian permanent establishment. ...

Ltd, ITA No.555/Ahd/2016 (ITAT Ahmedabad)-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 not a technical services royalty if Indian services recipient did not acquire know-how The taxpayer was a wholly-owned Indian subsidiary within the Bombardier group, that was engaged in the business of manufacturing and supply of rail transportation systems. ...

Moller Maersk, Civil Appeal No. 2960 of 2017 (Supreme Court Of India, Civil Appellate Jurisdiction)-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 computer tracking-system charges of a Danish company to local agents were profits of its international shipping business rather than for technical services The Danish-resident taxpayer had set up and maintained a global telecommunication facility connected to computers in Denmark to assist all of its appointed agents in various countries in booking and tracking of cargo and servicing customers in those countries. ...

., Civil Appeal No. 6082 of 2015, 24 October 2017, (2018), 13 SCC 294-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 provision of ancillary services rather than direct customer services does not engage a services PE The assessees were two American Companies, e-Funds Corporation, USA (e-Funds Corp) and e-Funds IT Solutions Group Inc., USA (e-Funds Inc). ...

Stankovic, 2018 FC 462-- summary under Subsection 231.1(1) Summary Under Tax Topics- Income Tax Act- Section 231.1- Subsection 231.1(1) a taxpayer with an unreported Swiss bank account was not yet under criminal investigation In 2009, the French authorities obtained the Falciani List (on which an HSBC employee in Switzerland had copied account holder information) and pursuant to Art. 26 of the Canada-France Convention provided information to CRA showing inter alia that the taxpayer had a large HSBC account in Switzerland. ...

The Queen, 2018 TCC 110-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 an individual who was well advanced in his steps to return to Canada had a “habitual abode” in the U.S. ...