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Art. 14 of the Income Tax Convention between France and Quebec only exempted income derived by a resident of France from a “liberal profession” (such as law) where such income did not relate to a fixed base used by the French resident in Quebec in exercising such profession. ...

Addy v Commissioner of Taxation, [2021] HCA 34-- summary under Article 25 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 25 imposing higher tax on Australian residents who were visa holders than on those who were not, violated Art. 25 The taxpayer, who was a British citizen aged 23, came to Australia on a “working visa” for a 20-month stint, during which period she qualified as an Australian resident. ...

. … BMO had no say in BBA's choice of location for its convention, and the fact that it was held outside Quebec does not in any event have an impact on the TA criteria …. ...

As a preliminary matter, the Tribunal noted that, like Art. 9 of the OECD Model Convention, s. 147 focused on the “two” enterprises to the transaction, rather than third parties. ...

BlackRock HoldCo 5, LLC v Commissioners for His Majesty's Revenue and Customs, [2024] EWCA Civ 330-- summary under Article 9 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 9 to make a cross-border inter-affiliate loan comparable in risk to the hypothetical independent enterprises’ loan, risk-protection covenants were to be imputed to the latter The structure for the acquisition by the BlackRock group of the U.S. target (“BGI”) entailed a BlackRock LLC (“LLC4”) lending US$4 billion to a wholly-owned LLC (“LLC5”) as well as injecting substantial equity into LLC5, with LLC5 using most of those proceeds to subscribe for preferred shares of the transaction Buyco (“LLC6” – which acquired all the shares of BGI). ...

Commissioners for His Majesty's Revenue and Customs v GE Financial Investments, [2024] EWCA Civ 797-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 deemed US residence of UK corporation under US stapling rules did not cause residence for Treaty purposes 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. ...

Methanex Trinidad (Titan) Unlimited v The Board of Inland Revenue (Trinidad and Tobago), [2025] UKPC 20-- summary under Article 10 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 10 dividend which was on-paid immediately nonetheless benefited from the Trinidad-Barbados Treaty exemption The appellant (Methanex Trinidad) paid U.S.$85.4 million in dividends to its Barbados parent (Methanex Barbados), which promptly paid dividends to its Caymans parent which, in turn, promptly paid dividends to the ultimate Canadian parent (Methanex Canada). ...

Revenue Commissioners v Susquehanna International Group Ltd & ors, [2025] IECA 123-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 a US LLC was not a resident of the US for purposes of the US-Ireland treaty The taxpayers were Irish resident companies, which were part of a group whose ultimate parent was a single member LLC (“SIH LLC”), which was fiscally transparent for U.S. tax purposes. ...

Cour Administrative (2025), Case no. 50602C (Luxembourg High Administrative Court)-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 a PE can ambulate within an office complex A Luxembourg company (PSC), was used by a corporate group to acquire the shares of two companies. ...

PepsiCo, Inc v Commissioner of Taxation, [2024] FCAFC 86, aff'd [2025] HCA 30-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 concentrate purchases by an Australian soft drink bottler could not be recharacterized as trademark royalties for withholding tax purposes A U.S. company (PepsiCo) entered into an “exclusive bottling appointment” (“EBA”) with an independent Australian bottling company (the “Bottler”). ...