PPT: Business purpose as a tax professional

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PPT: Business purpose as a tax professional

Keith Brockman
August 29 2019
However you like to keep your notes, a business-purpose diary is essential

As the Multilateral Instrument’s (MLI) provision for the principal purpose test (PPT) is nearing effect, the business-purpose standard becomes even more important to objectively ascertain. Keith Brockman explains the importance of a business purpose diary.

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Keith Brockman
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