Michel, Bob
Report of the proceedings of the ninth Assembly of the International Association of Tax Judges held in Ottawa on 28 and 29 September 2018 Electrónico / Bob Michel .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
This report summarizes the proceedings of the ninth Assembly of the International Association of Tax Judges, which was held in Ottawa on 28 and 29 September 2018. The following topics were covered: GAAR under BEPS and MLI; Precedent: stare decisis versus change of case law; Tax procedures in Canada; Recent case law on permanent establishments; Recent case law on tax fraud in VAT/GST; Transparency of court proceedings; and "Exotic" topic: "the most important court in Canada".
DERECHO TRIBUTARIO
JURISPRUDENCIA
CONGRESOS, ASAMBLEAS, ETC
Bulletin for International Taxation 0007-4624v. 73, n. 5, 2019, p. 267-285
Report of the proceedings of the ninth Assembly of the International Association of Tax Judges held in Ottawa on 28 and 29 September 2018 Electrónico / Bob Michel .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
This report summarizes the proceedings of the ninth Assembly of the International Association of Tax Judges, which was held in Ottawa on 28 and 29 September 2018. The following topics were covered: GAAR under BEPS and MLI; Precedent: stare decisis versus change of case law; Tax procedures in Canada; Recent case law on permanent establishments; Recent case law on tax fraud in VAT/GST; Transparency of court proceedings; and "Exotic" topic: "the most important court in Canada".
DERECHO TRIBUTARIO
JURISPRUDENCIA
CONGRESOS, ASAMBLEAS, ETC
Bulletin for International Taxation 0007-4624v. 73, n. 5, 2019, p. 267-285