Canada Enacts Multilateral Instrument: What Happens Next?

Tax AnalystsBy Nathan Boidman and Michael N. Kandev

Nathan Boidman and Michael N. Kandev discuss Canada’s ratification of the OECD’s multilateral instrument, focusing on the rules of entry into force and effect of the MLI for Canada. They also consider Canada’s position on the MLI and the principal purpose test.

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By Nathan Boidman and Michael N. Kandev, posted on Saturday August 10, 2019
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