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?

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?
Creator
Subject
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
  • tie-breaker rule
  • tax treaty
Label
Lingle v. The Queen : how subjective is Canada's habitual abode test?
Instantiates
Publication
Label
Lingle v. The Queen : how subjective is Canada's habitual abode test?
Publication

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      52.3736660 4.9336932
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