The Resource Canada-US tax practice. A cross-border view. The proposed US withholding regulations: impact on Canada-US investment

Canada-US tax practice. A cross-border view. The proposed US withholding regulations: impact on Canada-US investment

Label
Canada-US tax practice. A cross-border view. The proposed US withholding regulations: impact on Canada-US investment
Title
Canada-US tax practice. A cross-border view. The proposed US withholding regulations: impact on Canada-US investment
Creator
Subject
Summary
The authors examine specific rules under the proposed regulations relevant to Canada-US investment. They address existing law with respect to the classification and taxation of foreign entities and the withholding and reporting procedures set forth in the newly proposed regulations with respect to payments made to foreign entities treated as partnerships for US tax purposes and payments to US domestic partnerships
Citation source
In: Tax Management International Journal. - Washington DC. - Vol. 25 (1996),
http://library.link/vocab/creatorName
  • Boidman, N
  • Gartner, G.J
Language note
English
http://library.link/vocab/subjectName
  • hybrid entity
  • partnership
  • tax treaty
Label
Canada-US tax practice. A cross-border view. The proposed US withholding regulations: impact on Canada-US investment
Instantiates
Publication
Abbreviated title
TMIJ
Label
Canada-US tax practice. A cross-border view. The proposed US withholding regulations: impact on Canada-US investment
Publication
Abbreviated title
TMIJ

Library Locations

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