Search - convention

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. ...

.-- 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. ...

., 2014 ONSC 6973-- summary under Article 9 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 9 provision, under multinational agreement for residual profit split method, for unilateral bearing of restructuring costs, represented appropriate ex ante risk allocation In January 2009, Nortel Networks Corporation ("NNC"), which was the publicly-traded Canadian parent filed for protection under the CCAA, various U.S. subsidiaries filed for protection under chapter 11 of the U.S. ...

Ltd (2016), ITA 7/2007 (Delhi High Court)-- summary under Article 25 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 25 Indian domestic provision denying the deduction of technical services fees paid to a non-resident where there was a failure to withhold back-up withholding violated the non-discrimination provision in the U.S. ...

(C) 2384/2013 (Delhi High Court)-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 not carrying on business "through" sub's premises if no right to use them A wholly owned Indian subsidiary of the taxpayer (“Adobe India”) provided software related research and development (R&D) services on a cost plus 15% basis to the taxpayer, which was a U.S. ...