Treaty Shopping in Canada after Alta Energy Luxembourg (2021): A Closed Door without a Lock

Journal
Kandev, M.N.; Lennard, J.J.
Canada; International; OECD
Bulletin for International Taxation 2022 (Volume 76), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the authors consider the implications of the recent Supreme Court of Canada decision in Alta Energy Luxembourg (2021), which dealt with perceived treaty shopping in the context of the Canada-Luxembourg Income and Capital Tax Treaty (1999).