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", 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? ...

Ault, "Some Reflections on the OECD and the Sources of International Tax Principles", Tax Notes International, 17 June, 2013, p. 1195-- summary under Article 25 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 25 After referring to the 1998 release by the OECD of a report on harmful tax competition that signaled an important change of focus in international cooperation efforts and to the OECD's base erosion and profit shifting (BEPS) project, he considered the following case. ...

Durst, "The OECD Discussion Draft on Transfer Pricing for Intangibles", Viewpoints, Tax Notes International, 30 July 2012, p. 447:-- summary under Article 9 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 9 After quoting (at p. 448) the statement in the OECD discussion draft on transfer pricing for intangibles that "neither legal ownership, nor the bearing of costs related to intangible development... entitles an entity within an MNE group to retain the benefits or returns with respect to intangibles," Durst states: For decades, many have apparently believed erroneously that under generally applicable principles of international tax law, bearing the financial costs of business activities entitles a party, for tax purposes, to income derived from those activities. ...

Kandev, Matthew Peters, "Treaty Interpretation: The Concept of 'Beneficial Owner' in the Canadian Tax Treaty Theory and Practice", Canadian Tax Foundation, 2011 Conference Report, 26:1-60-- summary under Article 11 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 11 Is "beneficial owner" a question of legal or economic substance? ...

Durst, "The OECD Discussion Draft on Safe Harbors – And Next Steps", Viewpoints, Tax Notes International, 13 August 2012, p. 647-- summary under Article 9 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 9 Respecting the discussion draft of the OECD's Working Party 6 recommending that the OECD adopt changes to its transfer pricing guidelines to envision that tax administrations develop safe harbour ranges of arm's-length margins and markups for use in benchmarking the incomes of relatively uncomplicated business operations conducted by members of multinational groups, Durst states (p. 647): The discussion draft, in my view, responds in a sensible manner to some of the most common and serious practical difficulties that have arisen in transfer pricing practice over the past several decades. ...

Timothy Hughes, Matias Milet, Marc Richardson-Arnould, "Private Equity Funds – Selected Canadian Tax Issues", Tax Management International Journal, 2016, p.84-- summary under Article 10 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 10 Advantages of separate fund for Canadian investors (p. 87) A non-Canadian private equity fund that expects to have significant investor capital sourced in Canada and to invest in Canadian portfolio companies should consider forming a separate fund restricted to Canadian investors that would invest in parallel with the main fund….In addition to permitting certain tax-deferred entry and exit transactions for Canadian investors, a parallel fund avoids two significant indirect tax inefficiencies associated with investing in a partnership that has one or more non-Canadian members (a "Non-Canadian Fund"):… Avoidance of s. 116 withholding (p. 88) [I]f the Non-Canadian Fund Sells property (e.g. shares in the capital stock of a Canadian portfolio company) that are TCP, this can result in the TCP rules being indirectly visited upon Canadian investors. ...

Arnold, "The Relationship between Controlled Foreign Corporation Rules and Tax Sparing Provisions in Tax Treaties: A New Zealand Case", Bulletin for International Taxation July 2018, p. 430-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 Lin decision accorded with literal wording of Relief from Double Taxation Article (p. 8) [T]he situation appears to be as follows:- the provisions of tax treaties based on the OECD or United Nations Models do not prevent the application of CFC rules;- the elimination of double taxation provisions of tax treaties do not require countries that impose tax on their residents on income of a CFC pursuant to CFC rules to provide relief for taxes paid by the CFC on that income; and- the tax sparing provisions of tax treaties do not require countries that impose tax on their residents on income of a CFC pursuant to CFC rules to provide relief for taxes spared to the CFC on that income. ...