The Resource Canadian Appeal Court narrows foreign affiliate antiavoidance rule in Lehigh

Canadian Appeal Court narrows foreign affiliate antiavoidance rule in Lehigh

Label
Canadian Appeal Court narrows foreign affiliate antiavoidance rule in Lehigh
Title
Canadian Appeal Court narrows foreign affiliate antiavoidance rule in Lehigh
Creator
Subject
Language
eng
Summary
This article discusses the recent ruling in Lehigh Cement Limited, in which the Canadian Federal Court of Appeal rejected the government's broad reading of an anti-avoidance rule to deny taxpayers benefits provided under Canada's foreign affiliate system
Citation source
In: Tax notes international. - Falls Church. - Vol. 74 (2014),
http://library.link/vocab/creatorName
Boidman, N
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • case law
  • anti-avoidance
  • affiliated companies
Label
Canadian Appeal Court narrows foreign affiliate antiavoidance rule in Lehigh
Instantiates
Publication
Label
Canadian Appeal Court narrows foreign affiliate antiavoidance rule in Lehigh
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...