The OECD Multilateral Instrument: A Canadian Perspective on the Principal Purpose Test

Journal
Kandev, M.N.; Lennard, J.J.
Canada; OECD
Bulletin for International Taxation 2020 (Volume 74), No. 1
FormatPDF
EUR
45
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50 (VAT excl.)

In this article, the authors consider the implications of the principal purpose test in the OECD Multilateral Instrument for Canada’s tax law, with specific reference to the Canadian general anti-avoidance rule, and the country’s case law and tax treaties.