15 May 2019 IFA Roundtable Q. 2, 2019-0798751C6 - Shared workspaces and PE -- attach -- Article 5
a Canadian shared-work space can readily constitute a PE
Article 5
7 March 2012 External T.I. 2011-0427551E5 F - Établissement stable -- attach -- Article 5
presence of employee in Dominican Republic who did not habitually exercise general authority to contract did not constitute a PE
2018 Ruling 2017-0713071R3 - Permanent Establishment -- attach -- Article 5
no Cdn PE of LLC through Cdn home office of former employee who is now employed by Cdn SPV under pass-through payroll arrangement
Wolf v. The Queen, 2018 TCC 84, aff'd on evidentiary grounds 2019 FCA 283 -- attach -- Article 5
revenues earned by an individual through an LLC could be included in determining what were his business revenues for services-PE purposes
Richard Tremblay, Ilana Ludwin, "Indian Supreme Court Diverges from OECD Guidelines, Relies on Questionable Canadian Precedent, in Deciding PE Issue in Formula One", Tax Management International Journal, 2018, p. 125 -- attach -- Article 5
Assistant Director of Income Tax-I, New Delhi v. M/s E-Funds IT Solution Inc., Civil Appeal No. 6082 of 2015, 24 October 2017, (2018), 13 SCC 294 -- attach -- Article 5
provision of ancillary services rather than direct customer services does not engage a services PE
6 October 2017 APFF Roundtable Q. 6, 2017-0709041C6 F - Services PE -- attach -- Article 5
there can be a services PE in Canada during the tail end of a project which ends in the first few months of a calendar year
Google Ireland Ltd. v. France (2017), No. 1505113/1-1 (Tribunal Administratif de Paris) -- attach -- Article 5
Google through its contracting arrangements with French advertisers avoided a French PE
16 January 2017 External T.I. 2016-0655701E5 - Article 5(3) - Demolition -- attach -- Article 5
decommissioning work is of the type covered by the construction PE Article/aggregation of subcontracts to exceed 12 months
Formula One World Championship Ltd v. Commissioner of Income Tax, International Taxation – 3, Delhi & Anr. (2017), Civil Appeal No. 3849 of 2017, 15 SCC 602 -- attach -- Article 5
UK company with operational control over annually-recurring 3-day Grand Prix races in India had a PE (the racing circuit of a local company)
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