Report of the proceedings of the ninth Assembly of the International Association of Tax Judges held in Ottawa on 28 and 29 September 2018 Bob Michel Electrónico
By: Michel, Bob
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Material type: 
ArticlePublisher: 2019Subject(s): DERECHO TRIBUTARIO | JURISPRUDENCIA | CONGRESOS, ASAMBLEAS, ETC
In:
Bulletin for International Taxation v. 73, n. 5, 2019, p. 267-285Summary: 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".
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/5-7 (Browse shelf) | Available | BIT/2019/5-7 |
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".
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