The Resource Long-awaited protocol to Canada-U.S. tax treaty provides significant benefits

Long-awaited protocol to Canada-U.S. tax treaty provides significant benefits

Label
Long-awaited protocol to Canada-U.S. tax treaty provides significant benefits
Title
Long-awaited protocol to Canada-U.S. tax treaty provides significant benefits
Creator
Subject
Language
  • eng
  • eng
Summary
Summary of the changes to the Canada-U.S. tax treaty resulting from the protocol. Many of the changes, such as the new limitation-on-benefits provision and the rules for hybrid entities, could have significant consequences for existing cross-border structures and proposed transactions. The changes are expected to facilitate much simpler cross-border financing arrangements into Canada
Citation source
In: Journal of international taxation. - New York. - Vol. 18 (2007),
http://library.link/vocab/creatorName
Kingissepp, A.H
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • LoB
  • hybrid entity
  • withholding tax
  • stock option
  • arbitration
Label
Long-awaited protocol to Canada-U.S. tax treaty provides significant benefits
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2007/J/JOUROFINT/vol.18/12_22-33.zip
Publication
Note
20071220

Library Locations

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