Words and Phrases - "arrangement or transaction"

a
85
b
44
c
75
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

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

Summary Under
Tax Topics - Treaties - Multilateral Instrument - Article 7 - Article 7(1)

No Canadian domestic definition of the phrase “arrangement or transaction” (p.3)

While Canada’s ITA uses the words “arrangement” and...

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Words and Phrases
arrangement or transaction series