Document Type
Conference Proceeding
Publication Date
9-26-2025
Abstract
Chair: Ivan Ozai (Queen’s University)
Jean-Pierre Vidal (HEC Motréal) and Natalie Goulard (Spiegel Ryan), Economic Substance in Section 245: Can AI Help Humans?
Geoffrey Loomer (University of Victoria), Tax Treaty Shopping in the Digital Era: Is Canada Responding Effectively?
Commentators: Jeffrey Trossman (Blakes); Catherine Brown (University of Calgary)
Repository Citation
Ozai, Ivan; Vidal, Jean-Pierre; Goulard, Natalie; and Loomer, Geoffrey, "Panel 4 - AI, Tax Avoidance and Disputes Resolution" (2025). A. Cockfield Memorial Symposium. 3.
https://digitalcommons.osgoode.yorku.ca/cockfield_symposium/3