The Resource Cross-border changes in recent Canadian tax bill

Cross-border changes in recent Canadian tax bill

Label
Cross-border changes in recent Canadian tax bill
Title
Cross-border changes in recent Canadian tax bill
Creator
Subject
Language
eng
Summary
Main features of, and commentary to proposed legislation to amend the Canadian Income Tax Act, with special impact on cross border implications, including the foreign investment entity (FIE) rules, new safe harbour to avoid FIE status, broadened "exempt interest" status, ability of the minister to request documents, financial statements, the non-resident trust (NRT) rules, restricted property, exempt foreign trusts - employee benefits and foreign commercial investment trusts, restrictive covenants, and cost of property acquired in consideration for stock or other interests
Citation source
In: Tax management international journal. - Washington. - Vol. 36 (2007),
http://library.link/vocab/creatorName
  • Wong, S
  • Brender, M
  • Macdonald, P
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • foreign investment entity
  • trust
Label
Cross-border changes in recent Canadian tax bill
Instantiates
Publication
Label
Cross-border changes in recent Canadian tax bill
Publication

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