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Burton v Commissioner of Taxation, [2019] FCAFC 141-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 “income” was the full U.S. gain, but FTC to be calculated based on Australian (1/2 recognition) principles An Australian-resident individual was taxed at the 15% long-term U.S. capital gains rate on his gains on the disposal of U.S. oil and gas drilling rights. ... Convention provided: … United States tax paid under the law of the United States and in accordance with this Convention … in respect of income derived from sources in the United States by …a resident of Australia shall be allowed as a credit against Australian tax payable in respect of the income. … Subject to these general principles, the credit shall be in accordance with the provisions and subject to the limitations of the law of Australia as that law may be in force from time to time. ...

., Civil Appeal Nos. 8733-8734 of 2018, 2 March 202, Supreme Court of India-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 consideration for software paid by Indian resellers was not royalties for Canadian (and other) Treaty purposes At issue were numerous joined appeals involving the application of withholding tax by the Commissioner of consideration paid by residents of India to non-residents under four broad categories of licensing and sale transactions described below and involving the application of 18 income tax conventions (listed at para. 40, and described at para. 41 as being relevantly “substantially similar”) including that with Canada: Category 1: Computer software purchased directly by an end-user, resident in India, from a foreign, non-resident supplier or manufacturer (for example, a non-exclusive licence to use Samsung software on the end-user’s Samsung mobile device, with a prohibition against making the software available to any other person, or copying it other than for backup purposes). ... Such persons and/or assessees can thus place reliance upon the OECD Commentary for provisions of the OECD Model Tax Convention, which are used without any substantial change by bilateral DTAAs, in the absence of judgments of municipal courts clarifying the same, or in the event of conflicting municipal decisions. ...

., 4th Circuit)-- summary under Article 26A Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 26A Art. 26A of the Canada-U.S. ... Convention. Retfalvi paid this amount in 2016, but filed a refund claim with the IRA, which was denied, and brought a refund suit. ...

Agence du revenu du Québec, 2020 QCCQ 3605-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 use of the firm’s Quebec establishments imputed to a “silent” partner, who had departed from KPMG Canada to France, in ousting a Quebec-France Treaty exemption From 2001 to May 2012, the taxpayer (“Vincent”), who was a lawyer and a Quebec resident, was a partner of KPMG Canada. ... Article 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. ...

Royal Bank of Canada v Commissioners for His Majesty's Revenue and Customs, [2025] UKSC 2-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 restrictions on concept of royalty payment Before noting (at para. 110) that the OECD commentary on the wording of Art. 12 of the Model Convention supported a narrow view of the scope of immovable property in Art. 6, Lady Rose stated (at para. 109): Article 12(4) [of the Canada-UK Treaty] defines "royalties" as any payment received "as a consideration for the use of, or the right to use, any copyright, patent, trade mark... ...

Anson, [2013] EWCA Civ 63, rev'd supra-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 LLC not transparent The taxpayer, who was resident in the UK, paid US income taxes on his share of the profits of an LLC of which he was a member, and also paid UK income taxes on income remitted to the UK including such share of the LLC's profits. He would have been entitled to relief under Art. 23 of the UK-US Double Tax Convention from UK tax on such profits if the UK tax was "computed by reference to the same profits or income by reference to which the United States tax [was] computed. ...

HMRC, [2015] UKSC 44-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 UK LLC member had a personal (non-proprietary) entitlement to his share of LLC profits as they arose The taxpayer, who was resident in the UK, paid US income taxes on his share of the profits of an LLC of which he was a member, and also paid UK income taxes on income remitted to the UK including such share of the LLC's profits. He would have been entitled to relief under Art. 23 of the UK-US Double Tax Convention from UK tax on such profits if the UK tax was "computed by reference to the same profits or income by reference to which the United States tax [was] computed. ...

Convention, like the Income Tax Act, was governed by s. 12 of the Interpretation Act. ...

Chevron Australia Holdings Pty Ltd v Commissioner of Taxation, [2017] FCAFC 62-- summary under Article 9 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 9 cross-border loan interest improperly reflected lack of security The U.S. subsidiary (“CFC”) of an Australian company (“CAHPL”) in the Chevron multinational group borrowed in the U.S. commercial paper market at a borrowing cost of about 1.2% with the benefit of a guarantee from their ultimate U.S. parent, and on-lent U.S.$2.45 billion of such funds under an unsecured Australian-dollar credit facility to CAHPL at about a 9% interest rate. ... Convention). CAHPL’s appeal was dismissed. In his concurring reasons, Allsop CJ stated (at paras. 93-5) respecting the assimilated Art. 9 rule: [W]ere CAHPL seeking to borrow for five years on an unsecured basis with no financial or operational covenants from an independent lender, in order to act rationally and commercially and conformably with the interests of the Chevron group to obtain external funding at the lowest possible cost consistently with any relevant operational considerations, it would do so with Chevron providing a parent company guarantee, if such were available. ...

France (2017), No. 1505113/1-1 (Tribunal Administratif de Paris)-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 Google through its contracting arrangements with French advertisers avoided a French PE A French company (“Google France”) agreed pursuant to a Marketing and Services Agreement (the "Agreement") with a sister corporation (“Google Ireland”) to provide marketing assistance to Google Ireland in connection with the Google “AdWords”) program in France (under which French advertisers paid “per click” amounts for having their messages appear alongside related Google search results) in consideration for being reimbursed for its costs plus an 8% margin. ... The Court concluded (at para. 16, TaxInterpretations translation): [I]f SARL Google France had the character of dependent agent within the meaning of (c) of paragraph 9 of Article 2 of the French-Irish Tax Convention, it nonetheless did not exercise, in the years under litigation, the power to bind Google Ireland Limited in commercial relations respecting the transactions constituting the activities of the latter corporation; it follows from this that the Service was incorrect in considering that Google Ireland Limited exercised, through a permanent establishment that was formed by SARL Google France, an activity in France within the meaning of section 182 of the General Income Tax Code …. ...