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Donroy Ltd. et al. v. United States.
Published online by Cambridge University Press: 01 January 2021
Abstract
Treaties — Special kinds of — Double taxation conventions — Convention between Canada and United States, 1942 — Meaning of concept of "permanent establishment therein " — Alien limited partners as maintaining permanent establishment through limited partnership in United States — The law of the United States of America.
Treaties — Interpretation of — Double Taxation Convention between Canada and United States, 1942 — Meaning of concept of “permanent establishment therein” — Alien limited partners as maintaining permanent establishment through limited partnership in United States — The law of the United States of America.
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