Article 5
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Christian Ehlermann, Marla Castelon, "When Does a Dependent Agent Act Habitually?", Tax Notes International, 26 September 2016, p. 1141 -- attach -- Article 5
Maja Stubbe Gelineck, "Permanent Establishments and the Offshore Oil and Gas Industry – Part 1", Bulletin for International Taxation, April 2016, p. 208. -- attach -- Article 5
14 December 2015 Internal T.I. 2014-0558661I7 - Application of Article V(9) to a partnership -- attach -- Article 5
services PE of U.S. partnership based on collective Canadian activities of all partners
Technip Singapore Pte Ltd. v. Director of Income Tax (2016), W.P.(C)-7416/2012 (Delhi High Court) -- attach -- Article 5
major installation project lasting 41 days was not a PE
Adobe Systems Inc. v. ADIT, W.P.(C) 2384/2013 (Delhi High Court) -- attach -- Article 5
not carrying on business "through" sub's premises if no right to use them
2015 Ruling 2014-0550611R3 - Permanent Establishment -- attach -- Article 5
home of a Canadian employee doing marketing (but no contracting) for a U.S. employer is not a PE of the U.S. employer
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