Canada enacts multilateral instrument what happens next? by Nathan Boidman and Michael N. Kandev
By: Boidman, Nathan
.
Contributor(s): Kandev, Michael.
Material type: 
ArticlePublisher: 2019Subject(s): CONVENIO MULTILATERAL | APLICACION | CANADA
In:
Tax Notes International v. 95, n. 4, July 22 2019, p.315-321Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/4-2 (Browse shelf) | Available | OP 138-Bis/2019/95/4-2 |
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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.
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