Article 5
Mateusz M. Krauze, "Impact of Cloud Computing on Permanent Establishments Under the OECD Model Tax Convention", Tax Management International Journal, Vol. 44, No. 3, March 13, 2015, p. 131. -- attach -- Article 5
Joel A. Nitikman, "More on Services PEs – What is a Connected Project?", Canadian Tax Journal, (2014) 62:2, 317-82. -- attach -- Article 5
DIT v. Morgan Stanley (2007), 9 ITLR 1124 (India SC) -- attach -- Article 5
"seconded" employees remained employees of non-resident so that services provided
Gulf Offshore N.S. Limited v. The Queen, 2006 DTC 2705, 2006 TCC 246 -- attach -- Article 5
Placrefid Ltd. v. MNR, 86 DTC 1327, [1986] 1 CTC 2449 (TCC) -- attach -- Article 5
Shahmoon v. Minister of National Revenue, 75 DTC 275, [1975] C.T.C. 2361 (T.R.B.) -- attach -- Article 5
American Income Life Insurance Company v. The Queen, 2008 DTC 3631, 2008 TCC 306 -- attach -- Article 5
Donroy, Ltd. v. U.S., 301 F. 2d 200 (9th. Cir. 1962) -- attach -- Article 5
Knights of Columbus v. The Queen, 2008 DTC 3648, 2008 TCC 307 -- attach -- Article 5
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