The Resource Foreign investments in and acquisitions of publicly-traded Canadian flow-through entities : impact of recent controversies and proposed changes

Foreign investments in and acquisitions of publicly-traded Canadian flow-through entities : impact of recent controversies and proposed changes

Label
Foreign investments in and acquisitions of publicly-traded Canadian flow-through entities : impact of recent controversies and proposed changes
Title
Foreign investments in and acquisitions of publicly-traded Canadian flow-through entities : impact of recent controversies and proposed changes
Creator
Subject
Language
eng
Summary
This article considers the implications of controversial proposed tax changes in Canada for foreign investors in, or foreign acquirers of, Canadian businesses carried on through publicly-traded flow-through trusts. These proposals would terminate flow-through tax treatment and substitute tax effects comparable to those historically applicable to publicly-traded taxable Canadian corporations. The issues are examined in the context of a comparative review of Canada's tax treatment of foreign investors in, or foreign acquirers of, publicly-traded Canadian corporations
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 61 (2007),
http://library.link/vocab/creatorName
Boidman, N
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • foreign investment
  • pass-through entity
  • trust
  • acquisition
Label
Foreign investments in and acquisitions of publicly-traded Canadian flow-through entities : impact of recent controversies and proposed changes
Instantiates
Publication
Label
Foreign investments in and acquisitions of publicly-traded Canadian flow-through entities : impact of recent controversies and proposed changes
Publication

Library Locations

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