Anti-avoidance techniques : Canada and the Netherlands :
Canada and the Netherlands have developed different anti-avoidance techniques. On 13 September 1987, a new general anti-avoidance rule came into effect in Canada. The scope of application of this new rule remains uncertain. Some writers have suggested that the rule incorporates the business purpose...
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| Format: | Others |
| Language: | en |
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McGill University
1994
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| Online Access: | http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=22705 |