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
Resource Information
The item Does time alone create a permanent establishment? The courts and Revenue Canada go their separate ways 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 Does time alone create a permanent establishment? The courts and Revenue Canada go their separate ways 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
- 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
- Language
- eng
- 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
- 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
- Label
- Does time alone create a permanent establishment? The courts and Revenue Canada go their separate ways
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<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/Does-time-alone-create-a-permanent-establishment/cJ-SzZwMTNU/" 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/Does-time-alone-create-a-permanent-establishment/cJ-SzZwMTNU/">Does time alone create a permanent establishment? The courts and Revenue Canada go their separate ways</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>
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<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/Does-time-alone-create-a-permanent-establishment/cJ-SzZwMTNU/" 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/Does-time-alone-create-a-permanent-establishment/cJ-SzZwMTNU/">Does time alone create a permanent establishment? The courts and Revenue Canada go their separate ways</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>
