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TP articles in DTAs being used as “tax charging sections”

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Here are the recent cases where the courts have considered whether or not Article 9 Associated Enterprise or it’s equivalent can be used as a “charging section” for TP in domestic legislation:

It should be noted that some countries like Australia and France have domestic tax provisions that entitle them to use Article 9 as a “tax charging provision”. But these need to be studied carefully.

Article 9 seeks to determine how profits should be divided between the associated enterprises, and taxed in the respective treaty countries according to their domestic laws. Klaus Vogel states: “…a tax treaty neither generates a tax claim that does not otherwise exist under domestic law nor expands the scope or alters the type of an existing claim, e.g. as with respect to the type of income or property…The extent to which a State levies taxes within the boundaries drawn by DTCs is determined exclusively by its own domestic law…”

Chevron Australia Holdings Pty Ltd v Commissioner of Taxation 19_ITLR_0159Download
Tech Mahindra Ltd v Commissioner of Taxation 2016Download
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Dimension Transfer Pricing International Taxation South African Tax Law
Jurisdictional audience Global audience, covers all jurisdictions Global audience, covers all jurisdictions South Africa specific, relevant to SADC region
Ideal for TP managers, advisors, in-house tax teams, analysts moving into TP Advisors and managers dealing with cross-border rules, treaties, planning Practitioners working with the SA Income Tax Act, cases, compliance
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5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected		 End of module progress assessment

5000-word assignment if PG-Cert option elected