| 000 | 01304nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c142440 _d142440 |
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| 003 | ES-MaIEF | ||
| 005 | 20220805131901.0 | ||
| 007 | ta | ||
| 008 | 200826t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_aKandev, Michael _914642 |
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| 245 | 0 |
_aCanadian Appeal Court rejects government's treaty-shopping arguments against Luxembourg holding company _c by Michael N. Kandev and Jesse A. Boretsky |
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| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_948268 _aIMPUESTOS |
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| 650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
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| 650 | 4 |
_aABUSO DE TRATADOS _963564 |
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| 650 |
_aELUSION FISCAL _943410 |
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| 650 | 4 |
_aCANADA _933508 |
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| 650 |
_aJURISPRUDENCIA _942888 |
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| 700 | 1 |
_968193 _aBoretsky, Jesse A. |
|
| 773 | 0 |
_9162486 _oOP 138-Bis/2020/98/11 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 98, n. 11, June 15, 2020, p. 1245-1249 |
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| 942 | _cART | ||