26 May 2016 IFA Roundtable Q. 2, 2016-0642061C6 - AOA & Notional Expenses -- attach -- Article 7
no deduction of notional expenses from the profits of PEs of (non-U.S.) non-residents
Article 7
Adobe Systems Inc. v. ADIT, W.P.(C) 2384/2013 (Delhi High Court) -- attach -- Article 7
no ability to tax US resident on fees of Indian sub which already were subject to tax in accordance with the arm's length pricing standard
Article 7 - OECD
17 January 1996 External T.I. 9520065 - BORROWINGS EFFECTIVELY CONNECTED TO A PE -- attach -- Article 7
Joshua Lawrence, "New York Nexus Widens", Canadian Tax Highlights, Vol. 22, No. 8, August 2014, p. 1. -- attach -- Article 7
Michael Kobetsky, "Inter-Bank Loans: Determining a Branch's Business Profits Under Article 7 of the OECD Model", International Bureau for Fiscal Documentation, February 2005, p. 48. -- attach -- Article 7
AB LLC and BD Holdings LLC v. Commrs. of South African Revenue Services, Case No. 13276, 15 May 2015, South Africa Tax Court -- attach -- Article 7
subsequently earned success fee of consultant attributable to previous PE
Samuel Wuslich v. Minister of National Revenue, 91 DTC 704, [1991] 1 CTC 2473 (TCC) -- attach -- Article 7
Gulfmark offshore N.S. Limited v. Canada, 2007 DTC 5563, 2007 FCA 302 -- attach -- Article 7
IC 87-2 "International Transfer Pricing and Other International Transactions", para. 32 -- attach -- Article 7
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