The Resource Canada Revenue Agency interpretations facilitate common investment structures
Canada Revenue Agency interpretations facilitate common investment structures
Resource Information
The item Canada Revenue Agency interpretations facilitate common investment structures represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Canada Revenue Agency interpretations facilitate common investment structures represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Canada Revenue Agency interpretations facilitate common investment structures
- Title
- Canada Revenue Agency interpretations facilitate common investment structures
- 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
- Label
- Canada Revenue Agency interpretations facilitate common investment structures
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Canada-Revenue-Agency-interpretations-facilitate/WiCXXidbrxk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Canada-Revenue-Agency-interpretations-facilitate/WiCXXidbrxk/">Canada Revenue Agency interpretations facilitate common investment structures</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
