The Resource Canada Revenue Agency interpretations facilitate common investment structures

Canada Revenue Agency interpretations facilitate common investment structures

Label
Canada Revenue Agency interpretations facilitate common investment structures
Title
Canada Revenue Agency interpretations facilitate common investment structures
Creator
Subject
Language
eng
Summary
Certain amendments in the fifth protocol to the Canada-U.S. tax treaty facilitate investment in Canada by permitting a look-through for fiscally transparent entities in specific circumstances. In two recent technical interpretations, the Canada Revenue Agency has provided favourable interpretations of these new provisions in the context of some common investment structures. This article reviews the technical interpretations
Citation source
In: Tax notes international. - Falls Church. - Vol. 58 (2010),
http://library.link/vocab/creatorName
Sherman, M
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • Delaware corporation
  • limited liability company
Label
Canada Revenue Agency interpretations facilitate common investment structures
Instantiates
Publication
Label
Canada Revenue Agency interpretations facilitate common investment structures
Publication

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