The Resource Canada and US agree on income attributable to a PE

Canada and US agree on income attributable to a PE

Label
Canada and US agree on income attributable to a PE
Title
Canada and US agree on income attributable to a PE
Creator
Subject
Language
eng
Summary
The Competent Authority Agreement confirmed that the intention of the treaty negotiators was to adopt the authorised OECD approach. The article looks at (I) the background, (II) new article VII of the Canada-US treaty and (III) Canadian tax planning
Citation source
In: Transfer pricing international journal. - London. - Vol. 14 (2013),
http://library.link/vocab/creatorName
  • Wilson, J
  • Alary, P.G
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • attribution of profits
  • PE
  • tax treaty
  • AOA
  • tax planning
  • OECD Model
Label
Canada and US agree on income attributable to a PE
Instantiates
Publication
Label
Canada and US agree on income attributable to a PE
Publication

Library Locations

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