Tom Kmiec at the Finance Committee

On February 5th, 2019. See this statement in context.

February 5th, 2019 / 11:55 a.m.

Conservative

Tom Kmiec Conservative Calgary Shepard, AB

I want to go back to those optional components again. Thank you for the list you gave. It kind of corrected some of what I had here.

Thank you, Chair, for making them complete the list.

I wanted to talk about article 10, 12 and 13, which affect permanent establishments. What's the effect of Canada not participating in those three: article 10, the anti-abuse rule for permanent establishments situated in third jurisdictions; article 12, artificial avoidance of permanent establishment status through commissionaire arrangements and similar strategies; and article 13, artificial avoidance of permanent establishment status through the specific activity exemptions? What is the effect of Canada not participating?

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