The Resource Canadian tax court rejects CRA's treaty-shopping arguments for Canada-Luxembourg tax treaty

Canadian tax court rejects CRA's treaty-shopping arguments for Canada-Luxembourg tax treaty

Label
Canadian tax court rejects CRA's treaty-shopping arguments for Canada-Luxembourg tax treaty
Title
Canadian tax court rejects CRA's treaty-shopping arguments for Canada-Luxembourg tax treaty
Creator
Subject
Language
eng
Summary
In this article, the authors discuss the Alta Energy case, in which the Tax Court of Canada held that a Luxembourg company's sale of shares in a Canadian shale development company to Chevron Inc. was exempt from capital gains tax as treaty-protected property under the Canada-Luxembourg treaty
Citation source
In: Tax notes international. - Falls Church. - Vol. 91 (2018), no. 11 ; p. 1119-1124
http://library.link/vocab/creatorName
  • Milet, M
  • Wilson, D. (David)
Geographic coverage
  • North America
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • treaty shopping
  • tax treaty
  • capital gains tax
  • GAAR
Label
Canadian tax court rejects CRA's treaty-shopping arguments for Canada-Luxembourg tax treaty
Instantiates
Publication
Label
Canadian tax court rejects CRA's treaty-shopping arguments for Canada-Luxembourg tax treaty
Publication

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