The Resource A resident of a contracting state for tax treaty purposes: a case comment on Crown Forest Industries

A resident of a contracting state for tax treaty purposes: a case comment on Crown Forest Industries

Label
A resident of a contracting state for tax treaty purposes: a case comment on Crown Forest Industries
Title
A resident of a contracting state for tax treaty purposes: a case comment on Crown Forest Industries
Creator
Subject
Language
eng
Summary
This case comment discusses the Supreme Court of Canada decision in Crown Forest Industries, where the court held that a corporation incorporated in the Bahamas but managed in the USA was not a resident of the United States for the purposes of the Canada-US income tax convention
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 44 (1996), no. 2,
http://library.link/vocab/creatorName
Ward, D.A.
Language note
English
http://library.link/vocab/subjectName
  • residence principle of taxation
  • tax treaty
Label
A resident of a contracting state for tax treaty purposes: a case comment on Crown Forest Industries
Instantiates
Publication
Label
A resident of a contracting state for tax treaty purposes: a case comment on Crown Forest Industries
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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