Christians, Allison

Score one for the treaty makers and one for the treaty shoppers Canada's Husky energy case / by Allison Christians

This article scrutinizes a recent decision from the Tax Court of Canada that adopted a unique perspective on treaty shopping.


DOBLE IMPOSICION
TRATADOS INTERNACIONALES
CONVENIOS
CANADA

Tax Notes International 1048-3306 v. 113, n. 4, January 22, p. 443-445

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