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 […]
Scott's Thoughts
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 […]
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 […]
“Think About the Why of Spending Before the How of Paying” and Remember, “Luck Has a Lot to Do With It” – Ed Kleinbard’s Legacy
This is not an obituary, at least it is not meant to be. However, I suppose it could be. Ed Kleinbard is one of the most profound, straightforward and intellectually honest “thinkers” in taxation of his and our time – and I would say, given his experience with advising on, crafting and commenting on […]
Cameco: The Taxpayer Prevails in the Federal Court of Appeal and the Tax Court’s Decision is Sustained – But Conceivably Much More Than That
Very shortly ago, the Federal Court of Appeal’s decision in The Queen v. Cameco Corporation (2020 FCA 112, delivered on June 26, 2020) was made public. By any measure in contemporary taxation (in Canada certainly, but for the transfer pricing world globally) the decisions of both the Tax Court of Canada and the Federal […]
Performing Functions of Government – What is a Government Instrumentality?
Recently, the Federal Court of Appeal addressed the nature of a government instrumentality. This classification, expressed in various ways in the Income Tax Act, is important because, broadly, governments generally do not tax each other. This is notable in various paragraphs of section 149 of the Act, and is a longstanding exception to the […]
Thinking About Collective Wealth and Consumption
Most tax issues elicit a conversation, particularly when shed of the "technical" but for many arcane language of tax specialists, they are seen in the light of their impact on what broadly we might call "civil society" but more generally might be described as how we respond to critical questions about how we live […]
The Way We Were? The Way We Must Be? The ‘Arm’s Length Principle’ Sees Itself (for What It Is) in the ‘Digital’ Mirror
Click here to read Professor Scott Wilkie's thoughts on the "Arm's Length Principle" with respect to the OECD and international taxation - originally published in the Intertax Journal (Volume 47, Issue 12, pp. 1087 - 1102, 2019). Please note, a subscription is required to access the content. - Corey LeBlanc
The ‘Source’ of the International Tax Conundrum
Click here to read Professor Scott Wilkie's thoughts on the "International Tax Conundrum" - originally published on the Kluwer International Tax Blog (February 10, 2020). - Corey LeBlanc
“Diving” into Tax Treaty Issues: The Deep End or the Shallow End?
The United Kingdom Supreme Court’s recent decision in Fowler v Commissioners for Her Majesty’s Revenue and Customs, [2020] UKSC 22, is likely to be seen as an important international tax case and, to that end but possibly without as much justification as discussion in the tax community may make it seem, as a “tax […]