The Resource Conrad Black : resident here, resident there, resident everywhere?

Conrad Black : resident here, resident there, resident everywhere?

Label
Conrad Black : resident here, resident there, resident everywhere?
Title
Conrad Black : resident here, resident there, resident everywhere?
Creator
Subject
Language
eng
Summary
In its recent Conrad Black decision, the Tax Court of Canada dealt with the interaction between Canada's tax treaty dual resident tie-breaker rules and domestic laws in a fact situation where s 250(5) of the Income Tax Act (Canada) did not apply. The ruling brings to light a possible trap for certain dual resident taxpayers as a consequence of the coming-into-force provision of s 250(5)
Citation source
In: Tax planning international : European tax service. - London. - Vol. 16 (2014),
http://library.link/vocab/creatorName
  • Wilson, J
  • De Freitas, I
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • tie-breaker rule
  • dual residence
Label
Conrad Black : resident here, resident there, resident everywhere?
Instantiates
Publication
Label
Conrad Black : resident here, resident there, resident everywhere?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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