The Resource Beneficiaries of the Canada-Hong Kong double taxation agreement

Beneficiaries of the Canada-Hong Kong double taxation agreement

Label
Beneficiaries of the Canada-Hong Kong double taxation agreement
Title
Beneficiaries of the Canada-Hong Kong double taxation agreement
Creator
Subject
Language
eng
Summary
On 11 November 2012, Canada and Hong Kong signed an eagerly awaited double tax agreement1 (the agreement). This special report examines how and why the agreement will: benefit Canadian-based multinationals; benefit Hong Kong investors in Canada; benefit enterprises of both countries that carry on casual, occasional, or transient business in the other; benefit Hong Kong persons who have established ties with and in Canada but have maintained roots and ties with and in Hong Kong; benefit the Canadian government; not materially benefit Canadian investors in Hong Kong; and not benefit third-country investors in Canada
Citation source
In: Tax notes international. - Falls Church. - Vol. 69 (2013),
http://library.link/vocab/creatorName
Boidman, N
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • residence
  • PE
  • portfolio income
  • investment income
  • dual residence
  • trust
  • treaty shopping
Label
Beneficiaries of the Canada-Hong Kong double taxation agreement
Instantiates
Publication
Label
Beneficiaries of the Canada-Hong Kong double taxation agreement
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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