Tax Treaty Case Law around the Globe 2019
1. Aufl. 2020
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S. 1561. Introduction
The Tax Court of Canada decision in Wolf v. The Queen is the first case to consider the services permanent establishment provision that was added to the Canada-United States Income and Capital Tax Treaty (the “Canada-US Tax Treaty”) in 2008. Introduced in response to a notable Canadian case holding that a US consultant working in Canada over an extended period did not carry on his business through a fixed base or permanent establishment, and based on article 5(3)(b) of the United Nations Model Tax Convention between Developed and Developing Countries, this provision states among other things that:
… where an enterprise of a Contracting State provides services in the other Contracting State, if that enterprise is found not to have a permanent establishment in that other State by virtue of the preceding paragraphs of this Article, that enterprise shall be deemed to provide those services through a permanent establishment in that other State if and only if
those services are performed in that other State by an individual who is present in that other State for a period or periods aggregating 183 days or more in any twelve-month period and, during that period or periods, mo...