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
Resource Information
The item Canadian tax court rejects CRA's treaty-shopping arguments for Canada-Luxembourg tax treaty represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Canadian tax court rejects CRA's treaty-shopping arguments for Canada-Luxembourg tax treaty represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- Canadian tax court rejects CRA's treaty-shopping arguments for Canada-Luxembourg tax treaty
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Canadian-tax-court-rejects-CRAs-treaty-shopping/kxTyz5Ya3eo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Canadian-tax-court-rejects-CRAs-treaty-shopping/kxTyz5Ya3eo/">Canadian tax court rejects CRA's treaty-shopping arguments for Canada-Luxembourg tax treaty</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Canadian tax court rejects CRA's treaty-shopping arguments for Canada-Luxembourg tax treaty
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Canadian-tax-court-rejects-CRAs-treaty-shopping/kxTyz5Ya3eo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Canadian-tax-court-rejects-CRAs-treaty-shopping/kxTyz5Ya3eo/">Canadian tax court rejects CRA's treaty-shopping arguments for Canada-Luxembourg tax treaty</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
