27 October 2020 CTF Roundtable Q. 5, 2020-0864281C6 - Article IV:6 of the Canada-US Treaty -- attach -- Article 10
choice between application of France and US Convention to dividends paid by Canco at bottom of multi-tier structure
Article 10
18 April 2019 Internal T.I. 2018-0753621I7 - Subsection 247(12) -- attach -- Article 10
secondary adjustment benefit to a NR sister was a dividend for Treaty purposes
4 April 2019 Internal T.I. 2017-0736531I7 - Articles IV(6) and X(6) of the Canada-US Treaty -- attach -- Article 10
Art. IV(6) of the Canada-US Treaty works to reduce Canadian branch profits tax earned through multiple stacked LLCs
Peter Lee, Paul Stepak, "PE Investments in Canadian Companies", draft 2017 CTF Annual Conference paper -- attach -- Article 10
Elio Andrea Palmitessa, "Italian Supreme Court Applies the Beneficial Ownership Clause to Pure Holding Companies", Tax Notes International, April 17, 2017, p. 259 -- attach -- Article 10
7 September 2016 External T.I. 2014-0563781E5 - Articles 10 and 11 of Canada-UK Treaty -- attach -- Article 10
limited partners generally do not have control over a company’s voting power/an over-10% limited partner is considered to “indirectly” own over 10% of an LP subsidiary
Timothy Hughes, Matias Milet, Marc Richardson-Arnould, "Private Equity Funds – Selected Canadian Tax Issues", Tax Management International Journal, 2016, p.84 -- attach -- Article 10
28 May 2015 IFA Roundtable Q. 12, 2015-0581521C6 - IFA 2015 Q.12: Canada-Switzerland Treaty -- attach -- Article 10
resolution of conflicting French and English Treaty versions of Swiss Treaty in taxpayer's favour
Income Tax Technical News No. 44 13 April 2011 [archived] -- attach -- Article 10
use of s.à r.l.
23 October 2012 External T.I. 2012-0440101E5 - Article X(6) Canada-US Treaty -- attach -- Article 10
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