Courts transmit mixed signals on anti-avoidance

May 31 2006

The inconsistency and uncertainty of some court decisions on the interpretation of Canada's general anti-avoidance rule has not stopped the Canadian Revenue Agency from using litigation against tax avoidance, explains Trent Henry of Ernst & Young

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Direct Tax

CIT as a proportion of total tax revenue varied considerably across OECD countries, the report also found, with France at 6% and Ireland at 21.5%

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Direct Tax

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Direct Tax

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