The Resource New limitations on imposition of interest withholding tax
New limitations on imposition of interest withholding tax
Resource Information
The item New limitations on imposition of interest withholding tax 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 New limitations on imposition of interest withholding tax 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 deals with two recent developments which will dramatically reduce the circumstances in which Canada will levy withholding tax on payments of interest made to non-residents. Canada and the United States have agreed to modify the 1980 treaty between them, such that source country taxation on cross-border interest payments will be subject to a three-year phase-in for related-party interest. Concurrently, the government has announced proposed amendments to the Income Tax Act that would eliminate non-resident withholding tax on arm's length interest paid or credited by residents to all non-residents
- Language
- eng
- Label
- New limitations on imposition of interest withholding tax
- Title
- New limitations on imposition of interest withholding tax
- Language
- eng
- Summary
- This article deals with two recent developments which will dramatically reduce the circumstances in which Canada will levy withholding tax on payments of interest made to non-residents. Canada and the United States have agreed to modify the 1980 treaty between them, such that source country taxation on cross-border interest payments will be subject to a three-year phase-in for related-party interest. Concurrently, the government has announced proposed amendments to the Income Tax Act that would eliminate non-resident withholding tax on arm's length interest paid or credited by residents to all non-residents
- Citation source
- In: Derivatives and financial instruments. - Amsterdam. - Vol. 10 (2008),
- http://library.link/vocab/creatorName
-
- Heale, A
- Milet, M
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax treaty
- interest withholding tax
- financial instrument
- derivative financial instrument
- Label
- New limitations on imposition of interest withholding tax
- Label
- New limitations on imposition of interest withholding tax
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/New-limitations-on-imposition-of-interest/gzx4lPp3nyQ/" 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/New-limitations-on-imposition-of-interest/gzx4lPp3nyQ/">New limitations on imposition of interest withholding tax</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item New limitations on imposition of interest withholding tax
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/New-limitations-on-imposition-of-interest/gzx4lPp3nyQ/" 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/New-limitations-on-imposition-of-interest/gzx4lPp3nyQ/">New limitations on imposition of interest withholding tax</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>
