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The Queen, 2014 DTC 1046 [at 2882], 2014 TCC 12, briefly aff'd 2014 FCA 275 at para. 61]-- summary under Article 22 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 22 Where a treaty does not include an other income article in any form, unfortunate effects can also occur for taxpayers who, under internal law, are residents of both contracting states for tax purposes. ...

Kevyn Nightingale, Amir Pourzakikhani, "A Federal Permanent Establishment, But Not a Provincial One", Tax Topics, Wolters Kluwer, November 3, 2016, No. 2330, p. 1-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 CRA recently agreed with the position of a U.S. ...

.-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 Art. 5(3)(b) of UN model treaty (pp. 319-20) [T]he United Nations…in 1980 published a model income tax treaty that contained a provision—article 5(3)(b)—that was designed to create a PE (a "services PE")…. ... [fn 98: See United Nations, Economic and Social Council, Committee of Experts on International Cooperation in Tax Matters, Proposal for Amendments to Article 5 of the United Nations Model Double Taxation Convention Between Developed and Developing Countries, U N publication no. ...

.-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 What is the NIIT? ... Income Tax Convention (the "Treaty") allows a FTC for Canadian tax in computing United States tax:… The fact that the tax arises in a separate section of the Internal Revenue Code is not relevant to this determination:…[Note 34: Treaty Article II(1); ….Note 35: Treaty Article II(3)]…. ...

.-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 No physical nexus under NY franchise tax (p.1) [U]nder New York's new nexus standard, any corporation "deriving receipts from activity" within New York is subject to franchise tax obligations if its New York receipts total at least $1 million for the taxable year, even if it has no physical presence in the state. ...

Durst, "'Risk' and the OECD Discussion Draft on Transfer Pricing", Viewpoints, Tax Notes International, 15 October 2012, p. 285-- summary under Article 9 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 9 After noting (at p. 285) that "under properly constructed transfer pricing rules...controlled entities should be treated as bearing the same risks they would bear if they were independent entities dealing with other businesses at arm's length," he goes on to note (at p. 276): In the context of transfer pricing practice, important classes of risk-apportioning business arrangements include: (i) ‘‘limited risk'' distribution arrangements (including, in some instances, consignment and commissionaire arrangements) by which a group member, typically in a low-tax country, engages with a distributor to sell a product to unrelated parties in return for a fee or other limited return so that any residual profits or losses will inure to the lowtax party; (ii) contract manufacturing or similar arrangements, in which a group member, again typically in a low-tax country, arranges for an affiliate to perform manufacturing on a cost-plus or similar basis, so that residual profit or loss from the sale of the resulting product inures to the low-tax party; and (iii) service arrangements, in which a group member, also typically in a zero- or low-tax country, engages an affiliate on a cost-plus basis to develop potentially valuable intangibles, with any profits from use of the intangibles inuring to the low-tax affiliate. ...

.-- summary under Article 29A Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 29A Comment on Jim Wilson article (below)/inappropriateness of main purpose test in new anti-Treaty shopping rule (p. 804) As noted by that learned author (who with more than 30 years of CRA experience would certainly understand the tax authority's perspective), overreliance on a purpose test (particularly one with as low a threshold as the proposed rule) without reference to some normative standard for determining abuse leads to all kinds of benign transactions potentially being denied treaty benefits and an unacceptable level of uncertainty for taxpayers. ...

Durst, "OECD's Fight Against Income Shifting- and for Its Global Role", Viewpoints, Tax Notes International, 3 December 2012, p. 933-- summary under Article 9 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 9 In a further discussion of the OECD Discussion Draft on Transfer Pricing for Intangibles, he notes (at p. 935) that "transfer pricing rules — like the U.S. cost-sharing regulations — that permit the shifting of income-generating opportunities to affiliates based on the mere transfer of cash allow for the evisceration of a country's tax base through income shifting" (which he earlier referred to as amounting in the case of the US to perhaps $1.7 trillion) and refers to the fallacy that "transfers of intangibles between affiliates do not facilitate tax avoidance as long as the purchaser pays fair market value. ...

: Treaty Tie-Breakers", Tax Management International Journal, Vol. 42, No. 5, May 10, 2013, p. 293-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 Edward Tanenbaum noted that in Podd v. ...

", Canadian Tax Journal, (2016) 64:4, 833-58-- summary under Article 11 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 11 Inconsistency of back-to-back s. 212(3.2) rules with Canada’s Treaty obligations (p. 851) [E]ven LOB rules, which operate in a mechanical fashion, give tax authorities discretion to provide access to treaty benefits in certain circumstances—for example, where obtaining treaty benefits is not a principal purpose of an arrangement, or where the denial of treaty benefits would be inconsistent with the purpose of the relevant treaty provisions. ...