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Shifting Protocols: Upcoming changes to the Canada - U.S. Tax Treaty.

Authors :
Maiorano, Ron
Woolford, Penelope
Source :
AFP Exchange. Jun2008, Vol. 28 Issue 5, p48-51. 4p.
Publication Year :
2008

Abstract

The article discusses an amendment to the United States and Canada Tax Treaty. The changes include the elimination of withholding taxes on cross-border interest payments, extension of treaty benefits to U.S. owners of limited liability companies, elimination of double taxation on emigrants' capital gains and clarification of how stock options are taxed.

Details

Language :
English
ISSN :
15284077
Volume :
28
Issue :
5
Database :
Academic Search Index
Journal :
AFP Exchange
Publication Type :
Periodical
Accession number :
32631503