Canadian Appeal Court rejects government's treaty-shopping arguments against Luxembourg holding company by Michael N. Kandev and Jesse A. Boretsky
By: Kandev, Michael
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Contributor(s): Boretsky, Jesse A.
Material type: 
ArticlePublisher: 2020Subject(s): IMPUESTOS | TRATADOS INTERNACIONALES | ABUSO DE TRATADOS | ELUSION FISCAL | CANADA | JURISPRUDENCIA
In:
Tax Notes International v. 98, n. 11, June 15, 2020, p. 1245-1249Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2020/98/11-2 (Browse shelf) | Available | OP 138-Bis/2020/98/11-2 |
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.
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