The Resource Binding arbitration under the Canada-U.S. income tax treaty : new rules and guidelines

Binding arbitration under the Canada-U.S. income tax treaty : new rules and guidelines

Label
Binding arbitration under the Canada-U.S. income tax treaty : new rules and guidelines
Title
Binding arbitration under the Canada-U.S. income tax treaty : new rules and guidelines
Creator
Subject
Language
  • eng
  • eng
Summary
The Competent Authorities of Canada and the United States recently released a memorandum of understanding (MOU) and operating guidelines on the procedure to be followed in cases proceeding to arbitration under the Canada-U.S. income tax treaty. This article discusses the MOU and questions whether the arbitration procedure under the treaty would be available for APA and the Accelerated Competent Authority Procedure (ACAP)
Citation source
In: Tax management international journal. - Arlington. - Vol. 40 (2011),
http://library.link/vocab/creatorName
  • Tremblay, R.G
  • Samtani, P
Language note
English
http://library.link/vocab/subjectName
  • arbitration
  • PE
  • tax treaty
  • APA
  • MAP
  • memorandum of understanding
Label
Binding arbitration under the Canada-U.S. income tax treaty : new rules and guidelines
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2011/T/TAXMAINJ/vol.40/2_103-107.zip
Publication
Note
20110520

Library Locations

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