Boidman, Nathan
Canada enacts multilateral instrument what happens next? / by Nathan Boidman and Michael N. Kandev .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the authors discuss Canada's ratification of the OECD's multilateral instrument (MLI), focusing on the rules of entry into force and effect of the MLI for Canada. They also consider Canada's position on the MLI and the principal purpose test.
CONVENIO MULTILATERAL
APLICACION
CANADA
Kandev, Michael
Tax Notes International 1048-3306 v. 95, n. 4, July 22 2019, p.315-321
Canada enacts multilateral instrument what happens next? / by Nathan Boidman and Michael N. Kandev .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the authors discuss Canada's ratification of the OECD's multilateral instrument (MLI), focusing on the rules of entry into force and effect of the MLI for Canada. They also consider Canada's position on the MLI and the principal purpose test.
CONVENIO MULTILATERAL
APLICACION
CANADA
Kandev, Michael
Tax Notes International 1048-3306 v. 95, n. 4, July 22 2019, p.315-321