The Resource Canada finalizes international tax proposals : an update on conduit, tracking, and foreign affiliate rules

Canada finalizes international tax proposals : an update on conduit, tracking, and foreign affiliate rules

Label
Canada finalizes international tax proposals : an update on conduit, tracking, and foreign affiliate rules
Title
Canada finalizes international tax proposals : an update on conduit, tracking, and foreign affiliate rules
Creator
Subject
Language
eng
Summary
In this article, the author examines the final version of a package of international business taxation rules that Canada released in late October 2018, including anti-avoidance rules that target the use of tracking shares, provisions on controlled foreign affiliate status, alleviating rules for some corporate divisions, and amendments to the cross-border surplus-stripping rules
Citation source
In: Tax notes international. - Falls Church. - Vol. 92 (2018), no. 10 ; p. 975-979
http://library.link/vocab/creatorName
Boidman, N
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • conduit company
  • shares
  • affiliated companies
  • anti-avoidance
  • dividend stripping
Label
Canada finalizes international tax proposals : an update on conduit, tracking, and foreign affiliate rules
Instantiates
Publication
Label
Canada finalizes international tax proposals : an update on conduit, tracking, and foreign affiliate rules
Publication

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