Search - convention

Fowler v Commissioners for Her Majesty’s Revenue and Customs, [2020] UKSC 22-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 UK domestic provision deeming employee to be independent contractor did not engage Art. 7 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. ...

G E Financial Investments v.The Commissioners for Her Majesty's Revenue & Customs, [2021] UKFTT 0210 (Tax Chamber), ultimately aff'd [2024] EWCA Civ 797-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 UK would have been required to accord foreign tax credit to dual resident company if the US had imposed its taxes in accordance with the PE article A US company (“GEFI Inc.”) and UK company (“GEFI”) in the GE group formed a Delaware LP (the “LP”) with GEFI Inc. as the 1% general partner and GEFI as the 99% limited partner, LP made five intercompany loans and also received some loans from its partners as capital contributions. ...

Commissioners for His Majesty's Revenue and Customs v GE Financial Investments, [2024] EWCA Civ 797-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 passive holding of intercompany loans was not carrying on business for purposes of PE definition in UK-US Treaty 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. ...

Royal Bank of Canada v Commissioners for His Majesty's Revenue and Customs, [2023] EWCA Civ 695, aff'd [2025] UKSC 2-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 reference to IP royalties does not extend to someone who has no interest in the IP Falk LJ found support for her view that Art. 6 of the Canada-U.K. ...

" Conventions of Amway distributors that the taxpayers attended in the United States for the purpose of developing their leadership abilities and for the purposes of developing motivation, enthusiasm and vision were found to have been incurred for an income-producing purpose. ...

.)-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 mining information not to be valued separately at reproduction cost The appellant ("RCF") was a non-Australian partnership which was assessed on the basis that its gain from the sale of a "member ship interest" in an Australian company ("SBM") with two underground gold mines in Western Australia was from "taxable Australian real property". ...

(C) 2384/2013 (Delhi High Court)-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 no ability to tax US resident on fees of Indian sub which already were subject to tax in accordance with the arm's length pricing standard The taxpayer, which was a U.S. ...

Commissioner of Income Tax (International Taxation), ITA 621/2017, 21 December 2018 (High Court of Delhi)-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 GE U.S. companies had a PE in India based on the intensive negotiation of their employees in India in contact negotiations The assesses were non-resident companies (“GE Overseas”) in the General Electric (GE) group who used the services of (i) expatriate employees of U.S. ...

Methanex Trinidad (Titan) Unlimited v The Board of Inland Revenue (Trinidad and Tobago), [2025] UKPC 20-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 a Barbados IBC was a resident of Barbados for general treaty purposes Methanex Trinidad paid U.S.$85.4 million in dividends to its Barbados parent (Methanex Barbados), which promptly paid dividends to its Cayman parent which, in turn, promptly paid dividends to the ultimate Canadian parent (Methanex Canada). ...

.-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 mine deriving value from information The appellant ("RCF") was a Caymans limited partnership with mostly US-resident partners, which was assessed under the "taxable Australian real property" rules on its gain from the sale of an Australian company ("SBM") with two underground gold mines in Western Australia. ...