The Resource New upstream loan rules: policy issues and unexpected applications

New upstream loan rules: policy issues and unexpected applications

Label
New upstream loan rules: policy issues and unexpected applications
Title
New upstream loan rules: policy issues and unexpected applications
Creator
Subject
Language
eng
Summary
In August 2011 the Canadian Department of Finance released draft legislation amending Canada's foreign affiliate rules. This article reviews the proposed amendments relating to upstream loans and how they fit within Canada's foreign affiliate system, discusses issues that have been identified with the Proposed Amendments and Finance's comments on some of these issues, and considers the policy rationale behind, and possible consequences of, the Proposed Amendments
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 14 (2012),
http://library.link/vocab/creatorName
  • Sinclair, B.R
  • Kjellander, K.S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tax policy
  • upstream loan
  • affiliated companies
  • investment disincentive
Label
New upstream loan rules: policy issues and unexpected applications
Instantiates
Publication
Label
New upstream loan rules: policy issues and unexpected applications
Publication

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    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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