The Supreme Court of Canada and the General Anti - Avoidance Rule Canada Trustco and Mathew David G. Duff
By: Duff, David Grant
.
Material type: 
ArticlePublisher: 2006Subject(s): IMPUESTOS | EVASION FISCAL | JURISPRUDENCIA | CANADA | COMENTARIOS | ELUSION FISCAL
In:
Bulletin for International Taxation v. 60, n. 2, 2006, p. 54-71
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 323-A/2006/2-1 (Browse shelf) | Available | OP 323-A/2006/2-1 |
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| OP 323-A/2006/1-3 The treaty definition of royalties | OP 323-A/2006/1-4 Immovable property companies as defined in Article 13(4) of the OECD Model | OP 323-A/2006/1-5 State responsability in taxation matters | OP 323-A/2006/2-1 The Supreme Court of Canada and the General Anti - Avoidance Rule | OP 323-A/2006/2-2 Switzerland and European Union | OP 323-A/2006/2-3 Netherlands | OP 323-A/2006/3-1 The role of the commentaries on the OECD Model in the tax treaty interpretation process |
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