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Tekmark Global Solutions LLC (2010), 38 SOT 7 (Mumbai ITAT)-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 no services provided through seconded employees As a U.S. resident (" Tekmark") had provided personnel only to work under the control and supervision of a resident of India ("Lucent") and did not render any technical services to Lucent through these personnel, the deputation of such personnel did not create a services PE. ...

Cir. 1962)-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 Canadian corporations, which were limited partners of a California limited partnership with a U.S. general partner and a business office in San Francisco, were found to have a permanent establishment in the U.S., in light of the Court's recognition (at p. 208): "that the general partners are the general agents of the limited partners for the general purpose of conducting the business- subject only to the statutory exemption of limited partners from direct obligation to creditors beyond their stated financial commitment- and that all the partners have an interest in the partnership assets, including its office. ...

The Queen, 90 DTC 6300 (FCTD)-- summary under Section 67 Summary Under Tax Topics- Income Tax Act- Section 67 Counsel for the Crown argued that costs incurred by the taxpayers in attending conventions in the United States were unreasonable given the minimal profitability of their business, which did not show a profit for the two taxation years in question and for the decade thereafter. ...

The Queen, 2005 DTC 603, 2005 TCC 476-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 The taxpayer, who stayed in Michigan in a condominium owned by her friends without paying rent and who visited, on a weekly basis, her husband and children in Windsor, did not have a permanent home in either Canada or the U.S. ...

., ITA No. 540/Del/2011 (14 March 2014 ITAT Delhi)-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 seconded employees The taxpayer, a UK company licensed technology to its wholly owned subsidiary, JCB India Ltd, and also seconded eight employees to JCB India. ...

Fowler v HM Revenue and Customs, [2018] EWCA Civ 2544, rev'd 2020 UKSC 22-- summary under Article 3 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 3 a domestic provision deeming employment income to be from trade rendered it business profits for Treaty purposes The taxpayer was a resident of South Africa for purposes of the U.K-South Africa Convention (the “Treaty”) who, as an employee, undertook diving engagements in the UK continental shelf waters. ...

Samsung Heavy Industries Co Ltd, (Supreme Court) CIVIL APPEAL NO. 12183 of 2016-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 a Mumbai liaison office for a domestic construction project was not a PE in India The taxpayer (“Samsung”), a resident of South Korea, was a member of a consortium that was awarded a “turnkey” contract by an Indian company (“ONGC”)) for the fabrication and installation of drilling platforms at an offshore (“Vasai East”) oil project. ... For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. … 4. ...

Commissioner of Taxation v Addy, [2020] FCAFC 135, rev'd [2021] HCA 34-- summary under Article 25 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 25 the imposition of flat tax on UK working-holiday visa holders was not imposed solely on the basis of their nationality 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 was found by the Court to be a deemed Australian resident (based on her satisfying a 183-day presence test). ... Commentary … warns against “unduly” extending the reach of Art. 24 of the Model Tax Convention (here Art. 25 of the Treaty) to “cover so-called “indirect” discrimination.” ...

The Queen, 2002 DTC 1848 (TCC)-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 Although the taxpayer was a resident of Ireland, he qualified for payments under the Old Age Security Act (Canada) because at the time he left Canada he had resided in Canada for more than 20 years. ...

Revenue and Customs Commissioners, [2013] BTC 485, [2013] EWCA Civ 578-- summary under Revenue Rule Summary Under Tax Topics- Statutory Interpretation- Revenue Rule Before rejecting the taxpayer's submission that Article 25A did not apply to permit the collection through the respondent (HMRC) of South African tax debts arising prior to the coming into force of the 2002 Convention between South Africa and the U.K., Lloyd Jones LJ stated (at para. 23): For centuries, courts in this jurisdiction have refused to entertain claims for the enforcement of revenue or other public laws of a foreign State (See, for example, Government of India v Taylor [1955] AC 491). ...