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NAVIGATING THE NEW BILATERAL LIMITATION-ON-BEN EFITS RULE.
- Source :
- Canadian Tax Journal / Revue Fiscale Canadienne; 2009, Vol. 57 Issue 1, p86-118, 33p, 9 Diagrams
- Publication Year :
- 2009
-
Abstract
- In this paper, the author provides a general explanation of the limitation-on-benefits article, examines selected practical problems in its application, highlights areas in which additional guidance is required, identifies potential problems and anomalies that taxpayers may encounter in applying the new rules, and makes certain recommendations. [ABSTRACT FROM AUTHOR]
- Subjects :
- DOUBLE tax agreements
TAX benefits
WITHHOLDING tax
CAPITAL gains
DOMICILE
Subjects
Details
- Language :
- English
- ISSN :
- 00085111
- Volume :
- 57
- Issue :
- 1
- Database :
- Complementary Index
- Journal :
- Canadian Tax Journal / Revue Fiscale Canadienne
- Publication Type :
- Academic Journal
- Accession number :
- 47101252