New limitations on imposition of interest withholding tax
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The work New limitations on imposition of interest withholding tax represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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New limitations on imposition of interest withholding tax
Resource Information
The work New limitations on imposition of interest withholding tax represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- New limitations on imposition of interest withholding tax
- Language
- eng
- Summary
- This article deals with two recent developments which will dramatically reduce the circumstances in which Canada will levy withholding tax on payments of interest made to non-residents. Canada and the United States have agreed to modify the 1980 treaty between them, such that source country taxation on cross-border interest payments will be subject to a three-year phase-in for related-party interest. Concurrently, the government has announced proposed amendments to the Income Tax Act that would eliminate non-resident withholding tax on arm's length interest paid or credited by residents to all non-residents
- Citation source
- In: Derivatives and financial instruments. - Amsterdam. - Vol. 10 (2008),
- Geographic coverage
- North America
- Language note
- English
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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/resource/bbzxo5HKzUY/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/bbzxo5HKzUY/">New limitations on imposition of interest withholding tax</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>
