The Resource Can a treaty overrride domestic backup withholding rules? The Canadian decision in RCI

Can a treaty overrride domestic backup withholding rules? The Canadian decision in RCI

Label
Can a treaty overrride domestic backup withholding rules? The Canadian decision in RCI
Title
Can a treaty overrride domestic backup withholding rules? The Canadian decision in RCI
Creator
Subject
Language
eng
Summary
This article reviews Canada's Federal Court decision in RCI, in which the court unexpectedly ruled that when no tax is owed because of a tax treaty, section 116 of the Canadian Income Tax Act may not be used to accomplish enforcement and collection objectives
Citation source
In: Tax notes international. - Falls Church. - Vol. 54 (2009),
http://library.link/vocab/creatorName
  • Boidman, N
  • Kandev, M.N
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • withholding tax
  • treaty override
Label
Can a treaty overrride domestic backup withholding rules? The Canadian decision in RCI
Instantiates
Publication
Label
Can a treaty overrride domestic backup withholding rules? The Canadian decision in RCI
Publication

Library Locations

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