The OECD Multilateral Instrument a Canadian perspective on the principal purpose test J. J. Lennard, M. N. Kandev
By: Lennard, John J
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Contributor(s): Kandev, Michael.
Material type: 
ArticlePublisher: 2020Subject(s): CONVENIO MULTILATERAL | CLÁUSULA DEL PROPÓSITO PRINCIPAL | ELUSION FISCAL | EVASION FISCAL | PREVENCIÓN | CANADA
In:
Bulletin for International Taxation v. 74, n. 1, January 2020, p. 54-60Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2020/1-1 (Browse shelf) | Available | BIT/2020/1-1 |
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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.
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