The Resource 2014 Canadian draft legislation - treaty shopping, back-to-back loans, and foreign affiliate dumping

2014 Canadian draft legislation - treaty shopping, back-to-back loans, and foreign affiliate dumping

Label
2014 Canadian draft legislation - treaty shopping, back-to-back loans, and foreign affiliate dumping
Title
2014 Canadian draft legislation - treaty shopping, back-to-back loans, and foreign affiliate dumping
Creator
Subject
Language
eng
Summary
The authors offer their views on recent Canadian draft legislation on treaty shopping, thin capitalization (back-to-back loans), and foreign affiliate dumping rules
Citation source
In: Tax notes international. - Falls Church. - Vol. 76 (2014),
http://library.link/vocab/creatorName
  • Worndl, B.J
  • Bernstein, J
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • treaty shopping
  • thin capitalization
  • back-to-back loan
  • interest
  • withholding tax
  • affiliated companies
Label
2014 Canadian draft legislation - treaty shopping, back-to-back loans, and foreign affiliate dumping
Instantiates
Publication
Label
2014 Canadian draft legislation - treaty shopping, back-to-back loans, and foreign affiliate dumping
Publication

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