The Resource Canada enacts multilateral instrument : what happens next?

Canada enacts multilateral instrument : what happens next?

Label
Canada enacts multilateral instrument : what happens next?
Title
Canada enacts multilateral instrument : what happens next?
Creator
Subject
Language
eng
Summary
In this article, the authors discuss Canada's ratification of the OECD's multilateral instrument (MLI), focusing on the rules of entry into force and effect of the MLI for Canada. They also consider Canada's position on the MLI and the principal purpose test
Citation source
In: Tax notes international. - Falls Church. - Vol. 95 (2019), no. 4 ; p. 315-321
http://library.link/vocab/creatorName
  • Boidman, N
  • Kandev, M.N
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • MLI
  • principal purpose test
  • tax treaty
  • GAAR
Label
Canada enacts multilateral instrument : what happens next?
Instantiates
Publication
Label
Canada enacts multilateral instrument : what happens next?
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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