The Resource Protocol look-through for fiscally transparent entities
Protocol look-through for fiscally transparent entities
Resource Information
The item Protocol look-through for fiscally transparent entities 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 Protocol look-through for fiscally transparent entities 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
- The Fifth Protocol to the Canada-United States Income tax Convention includes two changes in particular which have been the focus of considerable attention and will lead to significant rethinking of the way cross-border investments are made into and from Canada: the addition of a look-through rule for corporate shares owned through a limited liability company (LLC) or other fiscally transparent entity (FTE) in the case of dividends paid within a corporate group, and the provision of treaty benefits for income derived through LLCs and other FTEs
- Language
- eng
- Label
- Protocol look-through for fiscally transparent entities
- Title
- Protocol look-through for fiscally transparent entities
- Language
- eng
- Summary
- The Fifth Protocol to the Canada-United States Income tax Convention includes two changes in particular which have been the focus of considerable attention and will lead to significant rethinking of the way cross-border investments are made into and from Canada: the addition of a look-through rule for corporate shares owned through a limited liability company (LLC) or other fiscally transparent entity (FTE) in the case of dividends paid within a corporate group, and the provision of treaty benefits for income derived through LLCs and other FTEs
- Citation source
- In: International tax review. - London. - (March 2009) ; p. 38-40
- http://library.link/vocab/creatorName
-
- Richardson, E
- Wong, S
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- looking through
- transparency
- tax treaty
- limited liability company
- Label
- Protocol look-through for fiscally transparent entities
- Label
- Protocol look-through for fiscally transparent entities
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<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/Protocol-look-through-for-fiscally-transparent/5YICz_kqOkQ/" 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/Protocol-look-through-for-fiscally-transparent/5YICz_kqOkQ/">Protocol look-through for fiscally transparent entities</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>
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<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/Protocol-look-through-for-fiscally-transparent/5YICz_kqOkQ/" 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/Protocol-look-through-for-fiscally-transparent/5YICz_kqOkQ/">Protocol look-through for fiscally transparent entities</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>
