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 |
