Canada Uk Tax Agreement

The agreement contains provisions aimed at denying contractual benefits if it is reasonable to “conclude, having regard to all relevant facts and circumstances, that obtaining that benefit was one of the main purposes of any agreement or transaction that directly or indirectly resulted in that benefit, unless it is established that, in those circumstances, the granting of this advantage, for the purpose and purpose of the relevant provisions of the Abk “that is what I would say.” The Convention contains a new pre-amendment text which sets out the objective and purpose of the Convention with a view to the elimination of double taxation, but which does not create any possibility of non-taxation or reduction of tax by evasion or avoidance of taxation (including through agreements for the purchase of contracts aimed at creating facilities for the indirect benefit of a territory of a territory. . . .