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The Relationship Between Restrictions on the Deduction of I..:
Arnold, Brian J.
Canadian Tax Journal/Revue fiscale canadienne, 2019, Vol. 67, No. 4, p. 1051-1076. , 2019
Link:
https://ssrn.com/abstract=3510265
RT Journal T1 <Title>The Relationship Between Restrictions on the Deduction of Interest Under Canadian Law and Canadian Tax Treaties</Title> UL https://suche.suub.uni-bremen.de/peid=ssrn-3510265&Exemplar=1&LAN=DE A1 Arnold, Brian J. YR 2019 K1 Income tax treaties K1 interest deductibility K1 non-discrimination rules K1 debt-to-equity ratio K1 transfer pricing K1 OECD and UN model conventions JF Canadian Tax Journal/Revue fiscale canadienne, 2019, Vol. 67, No. 4, p. 1051-1076 LK http://dx.doi.org/https://ssrn.com/abstract=3510265 DO https://ssrn.com/abstract=3510265 SF ELIB - SuUB Bremen
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