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1796

Prévost Car Inc. v. Her Majesty the Queen 10 ITLR 736 (2008) (TCC).

1797

Prévost Car Inc. v. Canada (2009) FCA 57.

1798

Prévost Car Inc v. Her Majesty the Queen 10 ITLR 736 (2008) (TCC), § 40.

1799

Ibid.

1800

Hoge Raad, 6 April 1994, № 28 638, BNB 1994/217.

1801

Double taxation conventions and the use of conduit companies. OECD, Model Tax Convention on Income and on Capital 2010: Full Version. OECD, 2010. P. R(6)-4. § 14.

1802

Prévost Car Inc v. Her Majesty the Queen 10 ITLR 736 (2008) (TCC) 57.

1803

Covert v. Nova Scotia (Minister of Finance) (1980) S.C.J. № 101 (Q.L.), (1980) 2 S.C.R. 774, at p. 784, citing MacKeen Estate v. Nova Scotia (1977) C.T.C. 230 (NSSC), § 46.

1804

Prévost Car Inc v. Her Majesty the Queen 10 ITLR 736 (2008) (TCC) 75.

1805

Du Toit, Charl P. Beneficial ownership of Royalties in Bilateral Tax Treaties. IBFD Publications, 1999. P. 165.

1806

Prévost Car Inc v. Her Majesty the Queen 10 ITLR 736 (2008) (TCC) 81.

1807

Steven van Weeghel. The Improper Use of Tax Treaties. Kluwer Law International, 1998. P. 75–77.

1808

Prévost Car Inc v. Her Majesty the Queen 10 ITLR 736 (2008) (TCC).

1809

Ibid. § 100.

1810

Ibid.

1811

Ibid.

1812

Prévost Car Inc. v. Canada (2009) FCA 57.

1813

Crown Forest Industries Ltd. v. Canada (1995) 2 S.C.R. 802; Klaus Vogel on Double Taxation Conventions: A Commentary to the OECD-, UN-, and US Model Conventions for Avoidance of Double Taxation of Income and Capital, with particular reference to German Treaty Practice, 3rd ed. The Hague: Kluwer Law International, 1997. P. 43.

1814

Prévost Car Inc. v. Canada (2009) FCA 57, § 11.

1815

Velcro Canada Inc. v The Queen (2012) TCC 273.

1816

Brian Arnold. The Concept of Beneficial Ownership under Canadian Tax Treaties in Beneficial Ownership: Recent Trends. IBFD, 2013. P. 39, 47.

1817

Commission Fédérale de Recours en Matière de Contributions, Feb. 28, 2001, V. S.A., SRK 2000-055; VPB 65.86 (Case № JAAC65.86) ITLR 4 (2002). P. 191–214. URL: www.vpb.admin.ch/deutsch/doc/65/65.86.html.

1818

Klaus Vogel. Double Taxation Conventions. Kluwer Law International, 1997. Р. 562.

1819

Peter Reinarz. Treaty Shopping and the Swiss Withholding Tax Trap. IBFD, European Taxation. Nov. 2001.

1820

Federal Tribunal, A. Holding ApS gegen Eidgenössische Steuerverwaltung, 2A.239/2005 of 28.11.2005. URL: www.rwi.uzh.ch/lehreforschung/alphabetisch/simonek/unterlagen/internationalessteuerrecht/BGer_28_November2005_2A_239_2005.pdf.

1821

Federal Tribunal, 9 November 1984, Y. B.V., BGE 110 Ib 287 = ASA 54 (1985/86). P. 64–74.

1822

Marcel R. Jung. Trends and Developments in Swiss Anti-Treaty Shopping Legislation and Treaty Shopping Case Law. IBFD, European Taxation. June 2011. P. 236.