The Resource Canadian Supreme Court endorses "sophisticated" corporate tax planning but the statutory anti-avoidance rule is not involved

Canadian Supreme Court endorses "sophisticated" corporate tax planning but the statutory anti-avoidance rule is not involved

Label
Canadian Supreme Court endorses "sophisticated" corporate tax planning but the statutory anti-avoidance rule is not involved
Title
Canadian Supreme Court endorses "sophisticated" corporate tax planning but the statutory anti-avoidance rule is not involved
Creator
Subject
Language
eng
Summary
This article comments on the Canadian Supreme Court decision of 15 October 1999 (Shell Canada Limited v. The Queen) in which sophisticated corporate tax planning was endorsed. It also considers the general anti-avoidance rule (GAAR) enacted in 1998 after the transactions in the Shell case arose
Citation source
In: Tax Management international journal. - Washington. - Vol. 28 (1999),
http://library.link/vocab/creatorName
Boidman, N
Language note
English
http://library.link/vocab/subjectName
  • tax planning
  • GAAR
Label
Canadian Supreme Court endorses "sophisticated" corporate tax planning but the statutory anti-avoidance rule is not involved
Instantiates
Publication
Label
Canadian Supreme Court endorses "sophisticated" corporate tax planning but the statutory anti-avoidance rule is not involved
Publication

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