Article 4
Finance
14 May 2019 IFA Conference – Stephanie Smith on MLI – MLI Progress
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Multilateral Instrument - Article 19 | majority of arbitration Articles provide for baseball-style arbitration | 57 |
Article 6
Articles
Article 6(1)
Articles
David G. Duff, "Tax Treaty Abuse and the Principal Purpose Test – Part 2", Canadian Tax Journal, (2018) 66:4, 947-1011
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Multilateral Instrument - Article 7 - Article 7(1) | 1605 | |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | 157 | |
| Tax Topics - Treaties - Multilateral Instrument - Article 7 - Article 7(4) | 153 |
Article 7
Articles
Manal Corwin, Jesse Eggert, "Understanding the Operation, Impact, and Practical Implications of the MLI", Tax Management International Journal, Vol. 46, No. 8, 11 August 2017, p. 407
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Multilateral Instrument - Article 13 | 445 | |
| Tax Topics - Treaties - Multilateral Instrument - Article 28 - Article 28(2) | 210 |
Jack Silverson, Bill Corcoran, "Issues Affecting Investments by Canadian Pension Plans in Private Equity, Infrastructure and Real Estate in Canada, the USA and Europe", 2016 Conference Report (Canadian Tax Foundation),15:1-40
Article 7(1)
Administrative Policy
5 May 2021 IFA Roundtable, Q.2
27 October 2020 CTF Roundtable Q. 6, 2020-0862471C6 - MLI and Principal Purpose Test
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3 December 2019 CTF Roundtable Q. 1, 2019-0824551C6 - Multilateral Instrument (“MLI”)
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Finance
Articles
Michael Kandev, John Lennard, "The OECD Multilateral Instrument: A Canadian Perspective on the Principal Purpose Test", Bulletin for International Taxation, January 2020, p. 54
Nelson Whitmore, Owen Strychun, "Canadian Inbound Investment After the MLI", Canadian Tax Journal, (2019) 67:3, 831-80
Ian Zahra, "The Principal Purpose Test: A Critical Analysis of Its Substantive and Procedural Aspects – Part I", Bulletin for International Taxation, November 2019, p. 609
Michael N. Kandev, John J. Lennard, "Interpreting the Expression 'Arrangement or Transaction' in the Principal Purpose Test of the MLI", International Tax (Wolters Kluwer CCH), June 2019, No. 106, p. 1
David G. Duff, "Tax Treaty Abuse and the Principal Purpose Test – Part 2", Canadian Tax Journal, (2018) 66:4, 947-1011
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Multilateral Instrument - Article 6 - Article 6(1) | 147 | |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | 157 | |
| Tax Topics - Treaties - Multilateral Instrument - Article 7 - Article 7(4) | 153 |
Article 7(4)
Articles
David G. Duff, "Tax Treaty Abuse and the Principal Purpose Test – Part 2", Canadian Tax Journal, (2018) 66:4, 947-1011
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Multilateral Instrument - Article 7 - Article 7(1) | 1605 | |
| Tax Topics - Treaties - Multilateral Instrument - Article 6 - Article 6(1) | 147 | |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | 157 |
Article 8
Article 13
Articles
Manal Corwin, Jesse Eggert, "Understanding the Operation, Impact, and Practical Implications of the MLI", Tax Management International Journal, Vol. 46, No. 8, 11 August 2017, p. 407
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Multilateral Instrument - Article 7 | 348 | |
| Tax Topics - Treaties - Multilateral Instrument - Article 28 - Article 28(2) | 210 |
Article 19
Finance
14 May 2019 IFA Conference – Stephanie Smith on MLI – MLI Progress
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Multilateral Instrument - Article 4 | post MLI, most of Canada’s treaties will have a residence tie-breaker rule | 78 |
Articles
Gerrit Groen, "The Nature and Scope of the Mandatory Arbitration Provision in the OECD Multilateral Convention (2016)", Bulletin for International Taxation, November 2017, p. 607
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Multilateral Instrument - Article 20 | 382 | |
| Tax Topics - Treaties - Multilateral Instrument - Article 28 - Article 28(2) | 505 |
Article 20
Articles
Gerrit Groen, "The Nature and Scope of the Mandatory Arbitration Provision in the OECD Multilateral Convention (2016)", Bulletin for International Taxation, November 2017, p. 607
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Multilateral Instrument - Article 19 | 106 | |
| Tax Topics - Treaties - Multilateral Instrument - Article 28 - Article 28(2) | 505 |
Article 28
Article 28(2)
Articles
Gerrit Groen, "The Nature and Scope of the Mandatory Arbitration Provision in the OECD Multilateral Convention (2016)", Bulletin for International Taxation, November 2017, p. 607
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Multilateral Instrument - Article 20 | 382 | |
| Tax Topics - Treaties - Multilateral Instrument - Article 19 | 106 |
Manal Corwin, Jesse Eggert, "Understanding the Operation, Impact, and Practical Implications of the MLI", Tax Management International Journal, Vol. 46, No. 8, 11 August 2017, p. 407
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Multilateral Instrument - Article 7 | 348 | |
| Tax Topics - Treaties - Multilateral Instrument - Article 13 | 445 |