The Resource A "beneficial" approach to treaty interpretation : Prévost Car Inc. v. The Queen : 2008 DTC 3080

A "beneficial" approach to treaty interpretation : Prévost Car Inc. v. The Queen : 2008 DTC 3080

Label
A "beneficial" approach to treaty interpretation : Prévost Car Inc. v. The Queen : 2008 DTC 3080
Title
A "beneficial" approach to treaty interpretation : Prévost Car Inc. v. The Queen : 2008 DTC 3080
Creator
Subject
Language
eng
Summary
This case note discusses the Prévost Car case, which considers the question whether a non-resident recipient of dividends paid by a Canadian corporation is entitled to avail itself of the benefits afforded by an income tax convention
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 56 (2008),
http://library.link/vocab/creatorName
  • Friedman, M
  • Palmer, A
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • treaty interpretation
  • conduit company
  • dividend withholding tax
  • holding company
Label
A "beneficial" approach to treaty interpretation : Prévost Car Inc. v. The Queen : 2008 DTC 3080
Instantiates
Publication
Label
A "beneficial" approach to treaty interpretation : Prévost Car Inc. v. The Queen : 2008 DTC 3080
Publication

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