why cost-benefit analysis is necessary prior to the introduction of a treaty-shopping law

In Budget 2013, the government announced a public consultation on "treaty shopping".

In Budget 2014, the government has proposed a rule to prevent treaty shopping.

OECD and G20 countries have all agreed to reject treaty-shopping practices.

Reforms to the international tax system include new minimum standards on country-by-country reporting, treaty shopping and mutual agreement procedures.

On August 12, 2013, the Department of Finance published a consultation paper on treaty shopping.

Budget 2014 also invites comments on a proposed rule to prevent treaty shopping.

A new preamble providing clear emphasis that treaties should not create opportunities for tax avoidance or evasion, including through treaty shopping

The budget stated that the OECD recommendations will be relevant in developing a Canadian approach to treaty shopping.

Once again, big accountancy companies masterminded the treaty shopping of big corporations at the expense of citizens.

In Budget 2014, Finance sought comments on a proposed domestic rule to prevent treaty shopping.

Budget 2013 announces the Government’s intention to consult on possible measures to combat treaty shopping.

The Canadian government’s attempts to challenge perceived treaty-shopping abuses in court have been markedly unsuccessful.

The OECD recommends a minimum standard of protection against treaty shopping that countries should agree to include in their treaties.

In Budget 2013, the Government announced its intention to consult on possible measures to combat treaty shopping.