The Resource Protocol look-through for fiscally transparent entities

Protocol look-through for fiscally transparent entities

Label
Protocol look-through for fiscally transparent entities
Title
Protocol look-through for fiscally transparent entities
Creator
Subject
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
Instantiates
Publication
Label
Protocol look-through for fiscally transparent entities
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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