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Canada: Treaty Shopping: MIL, MLI And ALTA Things In Between

On February 12, the Federal Court of Appeal (FCA) released its decision in The Queen v. Alta Energy Luxembourg S.a.r.l.1 (Alta Energy), a case that represents an attempt by the Canadian tax authority to relitigate the issue of whether Canada’s domestic general anti-avoidance rule (GAAR) can apply to curtail so-called “treaty shopping”.2   ... - Continue reading

Turkey on tax evasion grey list

Turkey has been on the grey list of European Union non-cooperative tax jurisdictions since 2017, a situation that undermines its credibility in fiscal transparency. By the end of last year, Turkey should have taken two additional steps to avoid being blacklisted: implementing the Automatic Exchange of Information (AEOI) and becoming… – Continue reading

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