The Resource New limitation on benefits provisions in Canada's tax treaties - a step too far?

New limitation on benefits provisions in Canada's tax treaties - a step too far?

Label
New limitation on benefits provisions in Canada's tax treaties - a step too far?
Title
New limitation on benefits provisions in Canada's tax treaties - a step too far?
Creator
Subject
Language
eng
Summary
Canada has tightened its limitations on benefits (LOB) provisions, which will restrict the ability of taxpayers to take advantage of certain clauses in Canadian tax treaties. This article considers the provisions in detail. It looks at the background, modified LOB provisions, judicial setbacks, modified and expanded LOB provisions relating to source taxation of specific types of income, overreach and scenarios to consider
Citation source
In: Tax planning international review. - London. - Vol. 40 (2013),
http://library.link/vocab/creatorName
  • Wilson, J
  • Koh, E
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • LoB
  • tax treaty
  • source principle of taxation
Label
New limitation on benefits provisions in Canada's tax treaties - a step too far?
Instantiates
Publication
Label
New limitation on benefits provisions in Canada's tax treaties - a step too far?
Publication

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