The Resource Report of the proceedings of the ninth Assembly of the International Association of Tax Judges held in Ottawa on 28 and 29 September 2018

Report of the proceedings of the ninth Assembly of the International Association of Tax Judges held in Ottawa on 28 and 29 September 2018

Label
Report of the proceedings of the ninth Assembly of the International Association of Tax Judges held in Ottawa on 28 and 29 September 2018
Title
Report of the proceedings of the ninth Assembly of the International Association of Tax Judges held in Ottawa on 28 and 29 September 2018
Creator
Subject
Language
eng
Summary
This report summarizes the proceedings of the ninth Assembly of the International Association of Tax Judges, which was held in Ottawa on 28 and 29 September 2018. The following topics were covered: GAAR under BEPS and MLI; Precedent: stare decisis versus change of case law; Tax procedures in Canada; Recent case law on permanent establishments; Recent case law on tax fraud in VAT/GST; Transparency of court proceedings; and "Exotic" topic: "the most important court in Canada"
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 73 (2019), no. 5 ; p. 267-285
http://library.link/vocab/creatorName
Michel, B
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • GAAR
  • BEPS
  • MLI
  • case law
  • procedural tax law
  • PE
  • VAT fraud
Label
Report of the proceedings of the ninth Assembly of the International Association of Tax Judges held in Ottawa on 28 and 29 September 2018
Instantiates
Publication
Label
Report of the proceedings of the ninth Assembly of the International Association of Tax Judges held in Ottawa on 28 and 29 September 2018
Publication

Library Locations

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