000 00835nab a2200205 c 4500
999 _c149091
_d149091
003 ES-MaIEF
005 20240308110556.0
007 ta
008 240308t2024 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_cES-MaIEF
100 _965697
_aChristians, Allison
245 0 _aScore one for the treaty makers and one for the treaty shoppers
_bCanada's Husky energy case
_c by Allison Christians
520 _aThis article scrutinizes a recent decision from the Tax Court of Canada that adopted a unique perspective on treaty shopping.
650 4 _aDOBLE IMPOSICION
_942842
650 4 _aTRATADOS INTERNACIONALES
_948608
650 4 _aCONVENIOS
_941141
650 4 _aCANADA
_933508
773 0 _9171244
_oOP 138-Bis/2024/113/4
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 113, n. 4, January 22, p. 443-445
942 _cART