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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). ...

(C) No. 6807/2012 (Delhi High Ct)-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 seconded employees remained employees of non-resident A UK and Canadian affiliate ("the overseas entities") of the Indian taxpayer ("CIOP") outsourced their back-office support functions to third-party Indian service providers, with CIOP being charged with monitoring the quality of such services. ...

Repairs or Running Expense In finding that costs incurred by the taxpayers, who in partnership carried on a business of distributing Amway products in Canada, in connection with attending conventions in the U.S., would have been non-deductible in the absence of s. 20(10), MacKay J. stated: "I do not doubt that the plaintiffs believe they acquired awareness of how others had been successful and even techniques useful in motivating others to participate and to succeed in the Amway network. ...

Commrs. of South African Revenue Services, Case No. 13276, 15 May 2015, South Africa Tax Court-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 subsequently earned success fee of consultant attributable to previous PE A US corporation, which spent 15 months based in the boardroom in South Africa of a South African client providing consulting services argued unsuccessfully that it did not have a permanent establishment in South Africa. ...

The Queen, 00 DTC 1426 (TCC)-- summary under Article 16 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 16 Article 12 of the Canada-USSR treaty provided an exemption from Canadian income tax in respect of the personal activities of a USSR athlete exercised in Canada if such income was "derived in respect of two performances and other public performances". ...

HMRC, [2015] UKSC 44-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 pragmatic approach to determining "same"- also appearing in IV,7(b) of Cda-US Treaty The relevant provision of the UK-US Treaty required that the UK tax on LLC distributions be "computed by reference to the same profits or income by reference to which the United States tax [was] computed. ...

(C)-7416/2012 (Delhi High Court)-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 major installation project lasting 41 days was not a PE The taxpayer was a Singapore company which installed a marine crude oil receiving facility for an Indian company ("IOCL") at a contract price of U.S.$18.6 million. ...

., Civil Appeal No. 6082 of 2015, 24 October 2017, (2018), 13 SCC 294-- summary under Article 26 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 26 MAP agreement re PEs not binding for subsequent years A MAP settlement agreement between the U.S. and India for other years that treated two affiiliated U.S. ...

Fowler v HM Revenue and Customs, [2018] EWCA Civ 2544, rev'd 2020 UKSC 22-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 employment income deemed by domestic provision to be business profits A U.K. domestic income tax provision deemed the diving activities of a South African resident in the North Sea to be the carrying on of a U.K trade, notwithstanding that in fact he was an employee. ...

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. ...