The Resource Applying hybrid entity rules in the Canada-U.S. treaty in a transfer pricing context

Applying hybrid entity rules in the Canada-U.S. treaty in a transfer pricing context

Label
Applying hybrid entity rules in the Canada-U.S. treaty in a transfer pricing context
Title
Applying hybrid entity rules in the Canada-U.S. treaty in a transfer pricing context
Creator
Subject
Language
eng
Summary
In this article, the authors discuss a Canada Revenue Agency technical interpretation on the application of anti-hybrid rules in the Canada-U.S. tax treaty to a type of cross-border item of phantom income resulting from a transfer pricing adjustment
Citation source
In: Tax notes international. - Falls Church. - Vol. 98 (2020), no. 1 ; p. 39-44
http://library.link/vocab/creatorName
  • Milet, M
  • Smith, R. (Roger)
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing adjustment
  • tax treaty
  • phantom income
  • hybrid entity
Label
Applying hybrid entity rules in the Canada-U.S. treaty in a transfer pricing context
Instantiates
Publication
Label
Applying hybrid entity rules in the Canada-U.S. treaty in a transfer pricing context
Publication

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