Week in Review - July 31, 2020

  Tax Court of Canada Rules that B.C. Business Owner Who Faced "Blatant" Racism and Sexism Not Liable for $100,000 in Taxes Owed: The Tax Court of Canada ruled last week that B.C. business owner Karla Penate is not liable for over $100,000 in outstanding taxes from her Vancouver-are roofing business, Delphina Enterprises Ltd, due […]

The European General Court Cuts Apple to Its Core: Reflections on Jurisdiction to Tax, Fiscal and Tax Sovereignty, and the Limits of Transfer Pricing

  The Apple Judgment[1] On July 15, 2020, the European General Court published its long-awaited judgment in the Apple “state aid” case.[2]  At issue is whether Ireland “aided” Apple by providing tax rulings limiting Irish tax to an agreed measure of the branch profits attributable only to activities in Ireland of two Apple subsidiaries that […]

Now You “See” It, Now You Don’t: More Reflections on Taxable Presence In a World With Less Observable Presence

  The international tax community is consumed with re-evaluating the utility and adequacy of typical markers of international tax jurisdiction, associated among others with the tax treaty notion of “permanent establishment”.  In this context, a PE, as it is known, is a description of what is considered to be a sufficient intensity of business presence […]

Is a First Nation Sovereign if the Canada Revenue Agency Enforces its Tax Laws?

  A distinct “order” of government The 1996 Royal Commission (Commission) on Aboriginal Peoples[1] gathered information about Aboriginal perspectives on sovereignty, self-determination, and self-government. It also examined the legal and political principles that underlie and inform the emergence of an Aboriginal order of government [author’s emphasis] in Canada.  Emanating from these two information sources, the […]

Prelude to Saro Persaud and "First Nations Taxation"

  In the following post, Saro Persaud examines “international” taxation in Canada with reference to First Nations among other nations in Canada and in that connection how First Nations taxation is administered.  The situation of “first nations” in relation to other “nations” within Canada reflects  parallels unconstrained by the typical domestic Canadian political and constitutional […]

CBS Canada Holdings Co v Canada: Hearsay Analysis at the Tax Court of Canada and Federal Court of Appeal

  The views expressed in this publication are from a personal perspective, and do not represent the views or the positions of the Department of Justice or those of the Government of Canada. This article originally appeared on Taxnet Pro TaxNews Tax Disputes & Resolution Centre.   The Tax Court of Canada found that CBS’ […]

OECD Releases New Corporate Tax Statistics - Including Data on Nearly 4000 MNE's

  The Organisation for Economic Co-operation and Development (OECD) released their annual Corporate Tax Statistics publication yesterday (July 8), which includes aggregated information on the global tax and economic activities of nearly 4,000 multinational enterprise (MNE) groups headquartered in 26 jurisdictions and operating across more than 100 jurisdictions worldwide. This data released on MNE's by […]