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
40
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45
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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.