The OECD Multilateral Instrument: A Canadian Perspective on the Principal Purpose Test

Kandev, M.N.; Lennard, J.J.

The OECD Multilateral Instrument: A Canadian Perspective on the Principal Purpose Test

Journal

Author

Kandev, M.N.; Lennard, J.J.

Country

Canada; OECD

Published Date

2 January 2020

Issue

Bulletin for International Taxation 2020 (Volume 74), No. 1

DOI

https://doi.org/10.59403/30c27dk

Document

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In this article, the authors consider the implications of the principal purpose test in the OECD Multilateral Instrument for Canada’s tax law, with specific reference to the Canadian general anti-avoidance rule, and the country’s case law and tax treaties.

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The OECD Multilateral Instrument: A Canadian Perspective on the Principal Purpose Test