The Resource Canada targets conduits and tracking shares

Canada targets conduits and tracking shares

Label
Canada targets conduits and tracking shares
Title
Canada targets conduits and tracking shares
Creator
Subject
Language
eng
Summary
In this article, the author discusses draft tax legislation that would implement several changes to Canada's Income Tax Act. The proposals include antiavoidance rules that target the use of tracking shares to avoid foreign accrual property income, provisions involving controlled foreign affiliate status, alleviating rules for some corporate divisions, amendments to the cross-border surplus stripping rules, and other changes that would affect international business taxation
Citation source
In: Tax notes international. - Falls Church. - Vol. 91 (2018), no. 12 ; p. 1223-1229
http://library.link/vocab/creatorName
Boidman, N
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • income tax law
  • anti-avoidance
  • foreign accrual property income
  • CFC
  • dividend stripping
Label
Canada targets conduits and tracking shares
Instantiates
Publication
Label
Canada targets conduits and tracking shares
Publication

Library Locations

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