The Resource Thoughts on the new LOB clause in the Canada-U.S. treaty

Thoughts on the new LOB clause in the Canada-U.S. treaty

Label
Thoughts on the new LOB clause in the Canada-U.S. treaty
Title
Thoughts on the new LOB clause in the Canada-U.S. treaty
Creator
Subject
Language
eng
Summary
This article looks at some changes made to the Canada-U.S. treaty through the fifth protocol; there are several instances in which it is not clear how and when the rules in the limitation on benefits article apply, even when using the guidance provided by the technical explanation
Citation source
In: Tax notes international. - Falls Church. - Vol. 56 (2009),
http://library.link/vocab/creatorName
Suarez, S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • LoB
  • tax treaty
Label
Thoughts on the new LOB clause in the Canada-U.S. treaty
Instantiates
Publication
Label
Thoughts on the new LOB clause in the Canada-U.S. treaty
Publication

Library Locations

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