HMRC v. Anson, [2013] EWCA Civ 63, rev'd supra -- attach -- Article 24
LLC not transparent
Article 24
FLSmidth Ltd. v. The Queen, 2012 DTC 1052 [at at 2745], 2012 TCC 3, aff'd 2013 DTC 5118 [at 6147], 2013 FCA 160 -- attach -- Article 24
no double taxation engaging Art.2(a) of U.S. Treaty
20 February 2003 External T.I. 2002-014360 -- attach -- Article 24
15 March 2004 External T.I. 2003-0022651E5 - Canada-Mexico Income Tax Convention - Assets Tax -- attach -- Article 24
Anson v. HMRC, [2015] UKSC 44 -- attach -- Article 24
UK LLC member had a personal (non-proprietary) entitlement to his share of LLC profits as they arose
Tremblay, "Foreign Tax Credit Planning", 1993 Corporate Management Tax Conference Report, c. 3. -- attach -- Article 24
[U.K] Revenue and Customs Brief 15 (2015): HMRC response to the Supreme Court decision in George Anson v HMRC (2015) UKSC 44 25 September 2015 -- attach -- Article 24
Anson specific to its facts
20 February 2003 External T.I. 2002-0143605 - Deductions-US Citizens resident in Canada -- attach -- Article 24
no 20(12) deduction when Art. XXIV, para. 5 applies
13 January 2014 External T.I. 2013-0512581E5 - Sale of shares of Brazilian corporation -- attach -- Article 24
"income" includes taxable capital gains
5 November 2012 Internal T.I. 2012-0462151I7 - Foreign Tax Credits -- attach -- Article 24
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