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Taxation of Royalties in an International Setting
2009 IFA Travelling Lectureship Reading Materials
TAXATION OF ROYALTIES IN AN INTERNATIONAL SETTING
by
Nathan Boidman
ADDITIONS - 27/08/09
Both the lecture notes and the Appendices ( attached herewith) will be augmented and or completed by supplements ( marked for ease of placement in hard copy binders made up by registrants) which will be released both (1) between the date of this first release and the date of the lecture and ( 2) after the lecture.
The Canadian IFA Branch has secured all necessary approvals to reproduce all materials in all the Appendices.
LECTURE OUTLINE
Taxation of Royalties in an International Setting (revised January 21, 2009)
FINALIZED LECTURE OUTLINE : UPDATED 27/08/09
Table of Appendices Accompanying Lecture Outline FINALIZED 27/08/09
APPENDICES
Appendix 1
Re Commercial Law Definitions of Royalties
Appendix 2
CTJ Article by Duncan Osborne
Appendix 3
CTF Paper by Geoffrey Walker
Appendix 5
Re Paragraph 12(1)(g)
Appendix 21
Re Paragraph 212(1)(d)
Appendix 22
CRA on Paragraph 212(1)(d)
Appendix 23
CRA on Scope of Subparagraph 212(1)(d)(iii)
Appendix 24
The Surrogatum - In Lieu of Rule for Part XIII
Appendix 25
Withholding Agent Factors
Appendix 26
Her Majesty The Queen v. Saint John Shipbuilding & Dry Dock Co. Ltd.
Appendix 27
Hasbro Canada Inc. v. Her Majesty The Queen
Appendix 28
CRA on Shrink Wrap vs. Custom Software
Appendix 29
CRA and Finance on OECD Views on Software and Other "Digital" Property
Appendix 30
Bundled Transactions
Appendix 31
David Ward on the Role of OECD Model Treaty Commentaries
Appendix 32
1993 Canadian Treaty Policy on Article 12
Appendix 33
OECD on Royalties
Appendix 34
Select Canadian Treaty Provisions on Royalties
Appendix 35
UN Model Treaty
Appendix 36
Treatment in India - Software Transactions
Appendix 38
Part XIII Aspects of Proposed Section 56.4
Appendix 40
Pending Case of Velcro and Beneficial Ownership
Appendix 61
Transfer Pricing for Royalties
Appendix 62
Cost Sharing
Appendix 63
Re Merck and Paragraph 247(2)(b)
Appendix 63A
OECD on Recharacterization - NEW 27/08/09
Appendix 64
Re Gildan and "Restructuring Transaction" UPDATED 27/08/09
Appendix 65
OECD Business Restructuring UPDATED 27/08/09
Appendix 71
Re Section 78 and Related Matters
Appendix 75
Materials on Notational Intra-Company Arrangements NEW 27/08/09
Appendix 81
CRA Studies of E-Commerce UPDATED 27/08/09
Appendix 82
E-Commerce and OECD
Appendix 86
OECD on Permanent Establishments and E-Commerce
Added Reading
Additional Materials to be integrated into final version of paper and appendices
