International Taxation Volume One Scott Wilkie INTERNATIONAL TAXATION Second Term, 1999-2000 Instructor: J. Scott Wilkie MATERIALS Digitized by the Internet Archive in 2018 with funding from University of Toronto https://archive.org/details/internationaltax01wilk_0 University of Toronto Faculty of Law International Taxation Second Term: 1999/2000 J. Scott Wilkie Course Outline TABLE OF CONTENTS INTRODUCTION TO “INTERNATIONAL TAX” • “International Tax Reform and the Inter-nation Allocation of Tax Revenue” by A.J. Easson - Institute of Policy Studies • “Taxing Profits in a Global Economy - Domestic and International Issues” - OECD Paris 1991 • “Report of the Technical Committee on Business Taxation” • “Is National Tax Policy Viable in the Face of Global Competition?” by Jack M. Mintz - Special Reports - Tax Notes International July 5, 1999 • Congressional Documents “JCT Reports on International Taxation” - Tax Notes International July 5, 1999 • “Harmful Tax Competition: An Emerging Global Issue” Synthesis and Summary of Recommendations - OECD • Scope of the Reports - Committee on Fiscal Affairs • Information Circular 73-10R3 - Tax Evasion • Craven (Inspector of Taxes) v. White and Related Appeal • Shell Canada Limited v. The Oneen, [ 1999] FTR 33199 • Irving Oil Limited v. The Queen, [1988] 1 C.T.C. • The Queen v. Irving Oil Limited, [1991 CCH TOR P2Z:277431.1 199911161455 THE CANADIAN LEGISLATIVE FRAMEWORK • “Source v. Residence-Based Taxation in the European Union: The Wrong Question?” by Richard M. Bird and J. Scott Wilkie • “Internet Sales Pose International Tax Challenges” by Peter A. Glicklich, Sanford H. Goldberg and Howard J. Levine - Journal of Taxation, June 1996 • “International Initiatives of Electronic Commerce” -Electronic Commerce and Canada’s Tax Administration • “Implications and Risks for Canada’s Tax Administration” -Electronic Commerce and Canada’s Tax Administration • Interpretation Bulletin IT-221R2 - Determination of an Individual’s Residence Status INTERNATIONAL TRANSACTIONS WITHIN MULTINATIONAL CORPORATE GROUPS • IC 87-2R - International Transfer Pricing • “Canadian Transfer Pricing Rules Keep Pace with International Developments” by J Scott Wilkie - The Tatf Executive March-April 1998 • Specialty Manufacturing Limited v. The Oueen, 99 DTC TAXATION OF NON-RESIDENTS: INBOUND INVESTMENT • “Taxation of International Portfolio Investment” - International Issues in Taxation: The Canadian Perspective • Information Circular IC 76-12R4 - Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in Treaty Countries • Information Circular IC 77-16R3 - Non-Resident Income Tax • Interpretation Bulletin IT-393R - Election Re: Tax On Rents and Timber Royalties - Non-Residents • Interpretation Bulletin IT-420R3 - Non-Residents - Income Earned Canada • Interpretation Bulletin IT-447 - Resident of a Trust or Estate • Interpretation Bulletin IT-221R2 - Determination of an Individual’s Residence Status TOR_P2Z:277431.1 199911161455 -3 TAB • Information Circular IC 72-17R4 - Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada - Section 116 • “Non-Resident Withholding Tax: Corporation Obligations” by J. Scott Wilkie • “Taxable Canadian Property” by Robert Raizenne and Angelo Nikolakakis TAXATION OF RESIDENTS: DIRECT AND INDIRECT OUTBOUND INVESTMENT E • “International Taxation - Current Issues” - Canadian Tax Foundation • Interpretation Bulletin IT-497R - Overseas Employment Tax Credit • Interpretation Bulletin IT-270R2 - Foreign Tax Credit • Interpretation Bulletin IT-506 - Foreign Income Taxes as a Deduction from Income • “Methods for Prevention of Double Taxation” - Cyprus Convention • “The Taxation of Controlled Foreign Corporations: An International Comparison” by Brian J. Arnold • “The Foreign Affiliate System in View and Review” by J. Scott Wilkie, Robert Raizenne, Heather I. Kerr and Angelo Nikolakakis • “Taxing Foreign Business Income” by Nick Pantaleo and J. Scott Wilkie • The Queen v. Canada Trustco Mortgage Company, 99 DTC • Alexander Cole Limited v. M.N.R. [1990] 2 C.T.C. • Canada Trustco Mortgage Company v. M.N.R. • Rost land Corporation v. The Queen [1995] 2 C.T.C. • Trans World Oil & Gas Ltd. v. The Queen [1995] DTC • Interpretation Bulletin IT-343R - Meaning of the Term Corporation • ITA 95 TAX TREATIES F • “Are Tax Treaties Necessary?” by John F. Avery Jones TOR_P2Z:27743l l 199911101455 4 - - TAB • “Interpretation of Treaties” - Vienna Convention of the Law of Treaties, May 23, 1969 • “The Interpretation of Tax Conventions in Canada” by Stephen R Richardson and James W. Welkoff ® The Queen v. MelfordDevelopments Inc. SCC [1982] • Utah Mines Ltd. v. The Queen [1992] DTC • The Queen v. Crown Forest Industries Limited et al[ 1995] DTC • “A Resident of a Contracting State for Tax Treaty Purposes: A Case Comment on Crown Forest Industries” • “The Interpretation of Tax Treaties With Particular Reference to Article 3(2) of the OECD Model - I” ® “Interpretation of Tax Treaties - A Case Study” by Peter Sundgren • “International: A Model Tax Treaty for the Asian-Pacific Region? (Part I)” by Richard J Vann • “Abuse of Tax Treaties” by David A. Ward, Q.C. • Kubicek Estate v. The Queen [1997] DTC • The Attorney General of Canada v. Kubicek Estate [1997] DTC • CuddPressure Control v. The Queen [1998] DTC • 1999 TNT 131-5 Reg Violates Treaty’s ‘Separate Entity’ Approach for Bank’s Intra-corporate Interest Expense • Commentary on Article 5 Concerning the Definition of Permanent Establishment - November 1997 OECD TOR_P2Z:277431 -1 19991116)455