ARTICLES - WEAK-CURRENCY BORROWINGS AND THE GENERAL ANTI-AVOIDANCE RULE IN CANADA: FROM SHELL CANADA TO CANADIAN PACIFIC This article reviews the decision of the Tax Court of Canada in Canadian Pacific and challenges its conclusion that Canada's general anti-avoidance rule (GAAR) ought not to have applied. After a brief explanation of the economics of weak-currency borrowings and the tax ...
| Year of publication: |
2001
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| Authors: | Duff, David G. |
| Published in: |
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA). - Amsterdam, ISSN 0007-4624, ZDB-ID 2149795. - Vol. 55.2001, 6, p. 233-240
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