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
Resource Information
The item Foreign investments in and acquisitions of publicly-traded Canadian flow-through entities : impact of recent controversies and proposed changes represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Foreign investments in and acquisitions of publicly-traded Canadian flow-through entities : impact of recent controversies and proposed changes represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- Foreign investments in and acquisitions of publicly-traded Canadian flow-through entities : impact of recent controversies and proposed changes
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Foreign-investments-in-and-acquisitions-of/AKUOV77tFQI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Foreign-investments-in-and-acquisitions-of/AKUOV77tFQI/">Foreign investments in and acquisitions of publicly-traded Canadian flow-through entities : impact of recent controversies and proposed changes</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Foreign-investments-in-and-acquisitions-of/AKUOV77tFQI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Foreign-investments-in-and-acquisitions-of/AKUOV77tFQI/">Foreign investments in and acquisitions of publicly-traded Canadian flow-through entities : impact of recent controversies and proposed changes</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
