The Resource Does time alone create a permanent establishment? The courts and Revenue Canada go their separate ways

Does time alone create a permanent establishment? The courts and Revenue Canada go their separate ways

Label
Does time alone create a permanent establishment? The courts and Revenue Canada go their separate ways
Title
Does time alone create a permanent establishment? The courts and Revenue Canada go their separate ways
Creator
Subject
Language
eng
Summary
Examines the Federal Court of Appeal's decision in Dudney v. Queen regarding the role played by the amount of time spent providing services in a country in determining whether there is a permanent establishment or fixed base for treaty purposes. Also discusses Revenue Canada's administrative position related thereto and the relationship between the two
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 54 (2000),
http://library.link/vocab/creatorName
Boidman, N
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • PE
  • non-resident
  • fixed base
  • case law
Label
Does time alone create a permanent establishment? The courts and Revenue Canada go their separate ways
Instantiates
Publication
Label
Does time alone create a permanent establishment? The courts and Revenue Canada go their separate ways
Publication

Library Locations

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