Lennard, John J.
The OECD Multilateral Instrument a Canadian perspective on the principal purpose test / J. J. Lennard, M. N. Kandev .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors consider the implications of the principal purpose test in the OECD Multilateral Instrument (MLI) for Canada's tax law, with specific reference to the Canadian general anti-avoidance rule, and the country's case law and tax treaties.
CONVENIO MULTILATERAL
CLÁUSULA DEL PROPÓSITO PRINCIPAL
ELUSION FISCAL
EVASION FISCAL
PREVENCIÓN
CANADA
Kandev, Michael
Bulletin for International Taxation 0007-4624 v. 74, n. 1, January 2020, p. 54-60
The OECD Multilateral Instrument a Canadian perspective on the principal purpose test / J. J. Lennard, M. N. Kandev .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors consider the implications of the principal purpose test in the OECD Multilateral Instrument (MLI) for Canada's tax law, with specific reference to the Canadian general anti-avoidance rule, and the country's case law and tax treaties.
CONVENIO MULTILATERAL
CLÁUSULA DEL PROPÓSITO PRINCIPAL
ELUSION FISCAL
EVASION FISCAL
PREVENCIÓN
CANADA
Kandev, Michael
Bulletin for International Taxation 0007-4624 v. 74, n. 1, January 2020, p. 54-60