The Resource Lingle v. The Queen : how subjective is Canada's habitual abode test?
Lingle v. The Queen : how subjective is Canada's habitual abode test?
Resource Information
The item Lingle v. The Queen : how subjective is Canada's habitual abode test? 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 Lingle v. The Queen : how subjective is Canada's habitual abode test? 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
- This article looks at the Canadian case of Lingle v. The Queen, in which the Tax Court of Canada interpreted the habitual abode test in the tiebreaker clauses of Canada's tax treaties
- Language
- eng
- Label
- Lingle v. The Queen : how subjective is Canada's habitual abode test?
- Title
- Lingle v. The Queen : how subjective is Canada's habitual abode test?
- Language
- eng
- Summary
- This article looks at the Canadian case of Lingle v. The Queen, in which the Tax Court of Canada interpreted the habitual abode test in the tiebreaker clauses of Canada's tax treaties
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 56 (2009),
- http://library.link/vocab/creatorName
-
- Bernstein, J
- Choudhury, R
- Language note
- English
- http://library.link/vocab/subjectName
-
- case law
- habitual abode
- tiebreaker rule
- tax treaty
- Label
- Lingle v. The Queen : how subjective is Canada's habitual abode test?
- Label
- Lingle v. The Queen : how subjective is Canada's habitual abode test?
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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/Lingle-v.-The-Queen--how-subjective-is-Canadas/5dLveG289JY/" 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/Lingle-v.-The-Queen--how-subjective-is-Canadas/5dLveG289JY/">Lingle v. The Queen : how subjective is Canada's habitual abode test?</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/Lingle-v.-The-Queen--how-subjective-is-Canadas/5dLveG289JY/" 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/Lingle-v.-The-Queen--how-subjective-is-Canadas/5dLveG289JY/">Lingle v. The Queen : how subjective is Canada's habitual abode test?</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>
