The Resource From arbitration to zero withholding : a primer on the Canada-U.S. treaty protocol

From arbitration to zero withholding : a primer on the Canada-U.S. treaty protocol

Label
From arbitration to zero withholding : a primer on the Canada-U.S. treaty protocol
Title
From arbitration to zero withholding : a primer on the Canada-U.S. treaty protocol
Creator
Subject
Language
  • eng
  • eng
Summary
This article offers a primer on the new protocol to the Canada-U.S. income tax treaty. The fifth protocol to the Canada-U.S. income tax treaty makes significant changes to the treatment of cross-border transactions, including major substantive changes for entities that are fiscally transparent in one of the treaty partners, as well as for pensions, annuities, and stock options. The protocol adds a new permanent establishment test for some services and eliminates the tax on interest in the state of source. The protocol also adds a mandatory arbitration provision that may allow for the timelier resolution of the inevitable disputes that arise for cross-border transactions and the ensuing mutual agreement proceedings
Citation source
In: Tax notes international. - Falls Church. - Vol. 51 (2008),
http://library.link/vocab/creatorName
  • Peters, E. (Elizabeth)
  • Rosenbloom, H.D
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • arbitration
  • residence
  • PE
  • allocation of profits
  • dividend
  • pension
  • stock option
  • LoB
Label
From arbitration to zero withholding : a primer on the Canada-U.S. treaty protocol
Instantiates
Publication
Note
20080909
Label
From arbitration to zero withholding : a primer on the Canada-U.S. treaty protocol
Publication
Note
20080909

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