Traveling Lectureship 2009

IFA Travelling Lectureship

Taxation of Royalties in an International Setting

Nathan Boidman
Davies Ward Phillips & Vineberg LLP, Montreal QC

[Schedule]  [Course Outline]  [Speaker]

 Dates & Locations

MONTREAL  Thursday January 22, 2009  Cartier I & II
Centre Mont-Royal
2200 Mansfield Street
Montreal QC 
TORONTO  Wednesday January 28, 2009 Room 202, North Building
Metro Toronto Convention Centre
255 Front Street West
Toronto ON
OTTAWA   Thursday January 29, 2009 MacDonald Room
Fairmont Chateau Laurier Hotel
1 Rideau Street
Ottawa ON
CALGARY  Friday February 6, 2009 Glen 205
Calgary Telus Convention Centre
120 Ninth Avenue SE
Calgary AB
VANCOUVER   Monday February 9, 2009 East Meeting Room 11
Vancouver Convention & Exhibition Centre
999 Canada Place
Vancouver BC

ACCOMMODATION: Out of town participants should make their own hotel reservations.

 Course Outline

08:00-08:30 Continental Breakfast
08:30-12:30 Lectureship

Taxation of Royalties in an International Setting

“Taxation of Royalties—–“: – a relatively straightforward notion?  Not quite.  Not even in the “bricks and mortar” era.  Certainly not in the software and related, but separate, “e-commerce” era, which sees a plethora of virtual or synthetic notions and transactions complicate the landscape.   And even if relatively so in a purely domestic setting (in either era), definitely not in the international setting – particularly in the current era.

This lecture will examine the issues and difficulties suggested above, within the context drawn by the following parameters.

● Threshold Commercial Law Aspects;
● Tax Law:-
● Domestic Transactions;

● Cross-border–arm’s length transactions
● Inbound
● Outbound
● Those involving foreign investees

● Cross-border – Intercompany
● Characterization Issues
● Pricing Issues
● Unpaid amounts and Sections 78 and 212
● Inter-affiliate and Section 95(2)(a)(ii)

The international focus will be developed in the context provided by a juxtaposition of the Canadian domestic, cross-border and treaty rules with comparative notions and developments in a number of other countries.  This will necessarily draw upon, and draw out, the threshold role, influence and affects of multilateral initiatives – primarily but not only those at OECD.  (Clearly the advent of both the pan European (EC) initiatives and directives and the interventionist decisions of the ECJ is of interest in Canada and other countries which are not a part of the EC.)

Designed to treat the topic from the perspectives (and interest) of both the new entrant in the field of international tax practice and the grey beards in this arena, the lecture’s main constraint might well only be that there is only a morning available, not a full day or two, to address the wide number and variety of factors and issues bound up in the subject matter.

Participants will receive a package of course materials in advance to use as a reference resource for the lecture.

 Lectureship Leader

Nathan Boidman (a member of the Bar of Quebec (1981) following BCL and LL.B. McGill (1980), a FCA (Quebec) (1999) – initially admitted as a Member of the Order of Chartered Accountants in 1964 following BCom McGill (1962) and C.A. (Ontario) (1977)), is the senior international tax partner in the Montreal offices of Davies Ward Phillips & Vineberg, LLP and practices exclusively in international tax, principally respecting cross-border M&A and other international corporate transactions and matters including intercompany transfer pricing.  He is internationally recognized in cross-border/international tax matters and has been an occasional advisor and lecturer thereon to the Canadian and U.S. governments.  He is a Past President and member of Council, Canadian Branch of IFA, past member, Executive Committee, IFA (Central), past member of the Board of Governors, Canadian Tax Foundation and the Joint Committee on Taxation, CBA-CICA.  He has been a frequent lecturer, panellist and conference organizer respecting Canada-U.S. and other international tax matters for the Canadian Tax Foundation, the International Fiscal Association, the American Bar Association, the International Bar Association, the Federal Bar Association and other leading organizations – and delivered the 2001 lecture in this series, “Structuring Canadian Business and Investment Activities in the U.S. and Related Matters”.  He is the author of numerous books, chapters for services and articles on the subject matter, he originated and co-edits “Canada-U.S. Tax Practice”, a feature of Tax Management International, published by BNA of Washington, and he organized and coordinates the “Forum on International Mergers and Acquisitions”, a feature of Tax Notes International, published by Tax Analysts of Washington.