The Resource The MLI and its impact on Canada's bilateral tax treaties

The MLI and its impact on Canada's bilateral tax treaties

Label
The MLI and its impact on Canada's bilateral tax treaties
Title
The MLI and its impact on Canada's bilateral tax treaties
Creator
Subject
Language
eng
Summary
The multilateral instument (MLI) is expected to result in significant changes to a majority of Canada's tax treaties. The authors discuss the procedural status of the MLI , mandatory provisions, application of the principal purpose test (PPT) - interaction with the GAAR and determining object and purpose, optional provisions, additional provisions to be adopted, and potential for future changes
Citation source
In: Tax management transfer pricing report. - Arlington. - (25 July 2019) ; 7 p
http://library.link/vocab/creatorName
  • Milet, M
  • Cao, T
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • MLI
  • tax treaty
  • principal purpose test
  • GAAR
Label
The MLI and its impact on Canada's bilateral tax treaties
Instantiates
Publication
Label
The MLI and its impact on Canada's bilateral tax treaties
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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