The Resource Technical explanation clarifies protocol to Canada-U.S. tax treaty

Technical explanation clarifies protocol to Canada-U.S. tax treaty

Label
Technical explanation clarifies protocol to Canada-U.S. tax treaty
Title
Technical explanation clarifies protocol to Canada-U.S. tax treaty
Creator
Subject
Language
eng
Summary
This article summarizes many of the changes to the Canada-U.S. treaty resulting from the Protocol and the main clarifications provided in the Technical Explanation. Many of these changes, such as elimination of withholding tax on most cross-border interest payments, are beneficial; others, such as the treaty benefit denial rules respecting hybrid entities, will significantly affect cross-border structures
Citation source
In: Journal of international taxation. - New York. - Vol. 19 (2008),
http://library.link/vocab/creatorName
  • Heale, A
  • Marley, P.W
  • Morier, D
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • services
  • PE
  • withholding tax
  • hybrid entity
  • LoB
Label
Technical explanation clarifies protocol to Canada-U.S. tax treaty
Instantiates
Publication
Label
Technical explanation clarifies protocol to Canada-U.S. tax treaty
Publication

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