{"title":"国际税收筹划:加拿大诉阿尔塔能源诉卢森堡萨尔——基于《维也纳条约法公约》的分析","authors":"R. Danon","doi":"10.32721/ctj.2023.71.2.itp","DOIUrl":null,"url":null,"abstract":"The author analyzes the Supreme Court of Canada's judgment in Canada v. Alta Energy Luxembourg SARL in light of the rules of the Vienna Convention on the Law of Treaties (VCLT), including general principles of law such as good faith and legal certainty pursuant to the principle of systemic integration set out in article 31(3)(c) of the VCLT. The author concludes that the findings of the majority are correct as a matter of public international law.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":"29 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"International Tax Planning: Canada v. Alta Energy Luxembourg SARL—An Analysis Based on the Vienna Convention on the Law of Treaties\",\"authors\":\"R. Danon\",\"doi\":\"10.32721/ctj.2023.71.2.itp\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The author analyzes the Supreme Court of Canada's judgment in Canada v. Alta Energy Luxembourg SARL in light of the rules of the Vienna Convention on the Law of Treaties (VCLT), including general principles of law such as good faith and legal certainty pursuant to the principle of systemic integration set out in article 31(3)(c) of the VCLT. The author concludes that the findings of the majority are correct as a matter of public international law.\",\"PeriodicalId\":375948,\"journal\":{\"name\":\"Canadian Tax Journal/Revue fiscale canadienne\",\"volume\":\"29 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-07-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Canadian Tax Journal/Revue fiscale canadienne\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.32721/ctj.2023.71.2.itp\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Canadian Tax Journal/Revue fiscale canadienne","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.32721/ctj.2023.71.2.itp","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
根据《维也纳条约法公约》(VCLT)第31条第3款(c)项规定的系统整合原则，包括诚信和法律确定性等一般法律原则，笔者分析了加拿大最高法院对加拿大诉Alta Energy Luxembourg SARL一案的判决。作者的结论是，就国际公法而言，多数人的结论是正确的。
International Tax Planning: Canada v. Alta Energy Luxembourg SARL—An Analysis Based on the Vienna Convention on the Law of Treaties
The author analyzes the Supreme Court of Canada's judgment in Canada v. Alta Energy Luxembourg SARL in light of the rules of the Vienna Convention on the Law of Treaties (VCLT), including general principles of law such as good faith and legal certainty pursuant to the principle of systemic integration set out in article 31(3)(c) of the VCLT. The author concludes that the findings of the majority are correct as a matter of public international law.
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