1338
Ibid. P. 43.
1339
Tax treaties and tax avoidance: application of anti-avoidance provisions, Vol. 95A. IFA Cahiers 2010. Canada Branch Report. P. 175.
1340
Paul Antle and Renee Marquis-Antle Spousal Trust v. The Queen, 2009 TCC 465 (TCC). URL: decision.tcc-cci.gc.ca/en/2009/2009tcc465/2009tcc465.html.
1341
MIL (Investments) SA v. The Queen (2006) 5 CTC 2552 (TCC).
1342
Garron Family Trust (Trustee of) v. R., 2009 TCC 450 (TCC).
1343
General Report. IFA Cahiers. Vol. 95a. Tax treaties and tax avoidance: application of anti-avoidance provisions. 2010. P. 26.
1344
Например, Конвенция ООН по морскому праву 1982 г., ст. 300; Европейская конвенция о защите прав человека и основных свобод, ст. 17 и 27.
1345
Luc De Broe, Nathalie Goyette, Philippe Martin, Roy Rohatgi, Stef van Weeghel and Phil West. Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions. Bulletin for International Taxation. July 2011. P. 375.
