| 000 | 01239nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c141982 _d141982 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220805131900.0 | ||
| 007 | ta | ||
| 008 | 200305t2020 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_960250 _aLennard, John J. |
|
| 245 | 0 |
_aThe OECD Multilateral Instrument _ba Canadian perspective on the principal purpose test _c J. J. Lennard, M. N. Kandev |
|
| 260 | _c2020 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_967061 _aCONVENIO MULTILATERAL |
|
| 650 | 4 |
_aCLÁUSULA DEL PROPÓSITO PRINCIPAL _967871 |
|
| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 650 | 4 |
_944029 _aEVASION FISCAL |
|
| 650 | 4 |
_954712 _aPREVENCIÓN |
|
| 650 | 4 |
_933508 _aCANADA |
|
| 700 | 1 |
_aKandev, Michael _914642 |
|
| 773 | 0 |
_9162193 _oBIT/2020/1 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _g v. 74, n. 1, January 2020, p. 54-60 |
|
| 942 | _cRE | ||