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The Queen, 2003 DTC 317 (TCC)-- summary under Article 19 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 19 The taxpayer, who was a U.S. citizen and a resident of Canada, was not exempt under Article XIX on employment income earned by her as a teacher in the United States. ... Convention was intended to deal with citizens working abroad in the discharge of a governmental function. ...

.)-- summary under Article 25 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 25 The fact that a British branch of a Canadian life insurance company faced a higher level of taxation than the branch would have faced had it been an enterprise resident in the U.K. did not constitute discrimination. ... Conventions are "designed to preclude and nullify specific provisions which discriminate against a branch", and the U.K. branch- tax provisions were not objectionable in that sense. ...

[ValueClick case], FR: CE, 11 Dec. 2020, Case No. 420174 (Conseil d'État [French Supreme Administrative Court])-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 French staff who lined up the contracts (albeit “automatically” signed elsewhere) gave rise to dependent-agent PEs A wholly-owned Irish subsidiary ("ValueClick Ireland") of ValueClick Inc. ... In affirming the position of the French tax authorities that Value-Click Ireland had a dependent-agent permanent establishment in France as per Art. 2(9) of the Ireland-France Convention, the Supreme Administrative Court stated (at paras. 4-5, TaxInterpretations translation): 4. ... It follows from what has been said in paragraph 4 that the court committed an error of law and an error of legal characterization in holding, on the grounds that the contracts with the French clients were signed, under the conditions referred to above, by the Irish company, that the French company was not, for it, a permanent establishment within the meaning of (c) of article 2.9 of the Franco-Irish Convention. ...

.)-- summary under Article 3 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 3 "enterprise" includes an isolated adventure In January and May 1984 the taxpayer, who was a resident of Switzerland, paid $150,000 to acquire six units in the Energy Research Group Unit Trust, in November 1984 he sold his six units to Energy Research Group Australia Ltd. for $300,000 to be satisfied by the issuance to him of 600,000 ordinary shares of that company, and in 1985, following a listing of the shares on the Australian Stock Exchange, he sold 252,000 of his shares for $566,307. The majority found that the taxpayer's activities constituted an "enterprise" for purposes of Article 7 of the Australia-Switzerland Convention regardless whether they constitued an isolated adventure or the recurring conduct of a business. ...

Commissioner of Income Tax (International Taxation), ITA 621/2017, 21 December 2018 (High Court of Delhi)-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 portion of profits attributable to marketing estimated at 26% Various non-resident General Electric companies employed non-resident employees (the “expatriates”) in an office in India to secure customers and negotiate contracts with them. ... Convention. Bhat J accepted a finding below that, in the absence of any evidence of the profits generated from the sales in India, they should be estimated at 10% of such sales, and that 26% of this profit was attributable to the operations carried out by the PE in India. ...

.)-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 reverse hybrid partnership The appellant ("RCF") was a Caymans limited partnership, with more than 97% of its capital held by a diversified group of US residents, principally funds and institutions. ... Article 1 of the Australia-US Convention provided that the Convention applied only to persons (defined to include partnerships) who were residents of one or both of the Contracting States; and Article 4 provided that a person is a US resident if the person is a US corporation "or any other person…resident in the United States for purpose of its tax…. ...

Revenue and Customs Commissioners, [2013] BTC 485, [2013] EWCA Civ 578-- summary under Retroactivity/Retrospectivity Summary Under Tax Topics- Statutory Interpretation- Retroactivity/Retrospectivity creation of new collection right did not entail retrospectivity Before rejecting the taxpayer's submission that the enacting U.K. legislation for Article 25A of the Convention between South Africa and the U.K., which if it permitted the South African Revenue Service to collect tax debts arising prior to the coming into force of the Convention through the respondent (HMRC) of South African taxes, would thereby entail retrospective application of such legislation, Lloyd Jones LJ, in confirming the decision below, referred with approval (at para. 48) to: the distinction drawn by Lord Rodger in Wilson v First County Trust (No. 2) [2004] 1 AC 816 at paras. 186 et seq., between retroactive operation of legislation and statutes making prospective changes to existing rights. ...

The Queen, 90 DTC 6300 (FCTD)-- summary under Subsection 20(10) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(10) Business meetings which the taxpayers, who carried on business in partnership as Amway distributors, attended in the United States along with other Amway distributors, which were primarily devoted to group meetings, seminars and training sessions of a primarily motivational character, constituted conventions for purposes of s. 20(10). ... MNR, 89 DTC 682 (TCC) between "up-line" meetings which involved Amway sponsors senior to the taxpayer and "down-line" meetings involving people sponsored by the taxpayer, MacKay J. stated that "whether or not the meeting or conference can be a convention within section 20(10) depends upon an assessment of the nature of the meeting and its relationship to the taxpayer's business rather than upon the particular standing of the taxpayer or his status in relation to others who may attend. ...

Resource Capital Fund IV LP v Commissioner of Taxation, [2018] FCA 41 (Federal Court of Australia), rev'd on various grounds [2019] FCAFC 51-- summary under Article 3 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 3 each U.S. ... Convention because of the exclusion in Art. 13 for dispositions of (deemed) real property situated in Australia, Pagone J found that such gains were from “entreprises of” the U.S. limited partners, stating (at para. 57) that this expression encompassed “a passive investment activity" of the U.S. ...

Resource Capital Fund IV LP v Commissioner of Taxation, [2018] FCA 41 (Federal Court of Australia), rev'd on various grounds [2019] FCAFC 51-- summary under Article 6 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 6 Art. 6 extends common law meaning of real property Art. ... Convention defined real property to include “rights to exploit or to explore for natural resources.” ...