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International Tax Planning: The Fallout from Alta Energy Luxembourg—The Application of GAAR to Tax Treaties

Brian J. Arnold

Canadian Tax Journal2025https://doi.org/10.32721/ctj.2025.73.1.itparticle
ABDC A*
Weight
0.50

Abstract

This article examines three factors that were influential in the Supreme Court’s 2021 decision in Canada v. Alta Energy Luxembourg SARL with respect to the potential application of the general anti-avoidance rule to the Canada-Luxembourg tax treaty: (1) the presumption that the contracting states know about each other’s domestic income tax system, (2) the dual nature of tax treaties as statutes and treaties, and (3) the theory of economic allegiance. It argues that, irrespective of whether one considers the court’s decision to be correct or incorrect, the court did not understand or apply these factors properly.

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https://doi.org/https://doi.org/10.32721/ctj.2025.73.1.itp

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@article{brian2025,
  title        = {{International Tax Planning: The Fallout from Alta Energy Luxembourg—The Application of GAAR to Tax Treaties}},
  author       = {Brian J. Arnold},
  journal      = {Canadian Tax Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.32721/ctj.2025.73.1.itp},
}

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International Tax Planning: The Fallout from Alta Energy Luxembourg—The Application of GAAR to Tax Treaties

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.