Kandev, Michael
Canadian Appeal Court rejects government's treaty-shopping arguments against Luxembourg holding company / by Michael N. Kandev and Jesse A. Boretsky .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss the Canadian Federal Court of Appeal's judgment in Alta Energy, focusing on its effect on Canada's application of general antiabuse rules against contested treaty benefit claims and the OECD multilateral instrument's principal purpose test on perceived treaty shopping.
IMPUESTOS
TRATADOS INTERNACIONALES
ABUSO DE TRATADOS
ELUSION FISCAL
CANADA
JURISPRUDENCIA
Boretsky, Jesse A.
Tax Notes International 1048-3306v. 98, n. 11, June 15, 2020, p. 1245-1249
Canadian Appeal Court rejects government's treaty-shopping arguments against Luxembourg holding company / by Michael N. Kandev and Jesse A. Boretsky .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors discuss the Canadian Federal Court of Appeal's judgment in Alta Energy, focusing on its effect on Canada's application of general antiabuse rules against contested treaty benefit claims and the OECD multilateral instrument's principal purpose test on perceived treaty shopping.
IMPUESTOS
TRATADOS INTERNACIONALES
ABUSO DE TRATADOS
ELUSION FISCAL
CANADA
JURISPRUDENCIA
Boretsky, Jesse A.
Tax Notes International 1048-3306v. 98, n. 11, June 15, 2020, p. 1245-1249