June 11, 2020
Professor's "Treaty Shopping" article published in Dalhousie Law Journal
Professor Catherine Brown and Joseph Bogle, JD'20 have published an article in the latest issue of the Dalhousie Law Journal.
"Treaty Shopping and the New Multilateral Tax Agreement—Is it Business as Usual in Canada?" considers how the Multilateral Convention (MLI) will impact access to treaty benefits in Canada by applying the new MLI measures to treaty shopping cases previously challenged under Canada's General Anti- Avoidance Rule (GAAR).
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