Tax Treaty Abuse and the Principal Purpose Test - Part 1 International Tax Planning

Resource type
Author/contributor
Title
Tax Treaty Abuse and the Principal Purpose Test - Part 1 International Tax Planning
Abstract
Disclaimer: This summary was generated by AI based on the content of the source document.
Publication
Canadian Tax Journal
Date
2018
Volume
66
Issue
3
Pages
619-678
Journal Abbr
Can. Tax J.
Accessed
3/17/26, 1:40 PM
Language
eng
Library Catalog
HeinOnline
Citation
Duff, D. G. (2018). Tax Treaty Abuse and the Principal Purpose Test - Part 1 International Tax Planning. Canadian Tax Journal, 66(3), 619–678. https://heinonline.org/HOL/P?h=hein.journals/cdntj66&i=687