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Canada's Tax Treaties
Auteur
:
Vern Krishna
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This is an indispensable, one-of-a-kind service for any tax practitioner or company involved in cross-border transactions.Langue de publication: English
Éditeur: LexisNexis Canada
This is an indispensable, one-of-a-kind service for any tax practitioner or company involved in cross-border transactions.
Canada's Tax Treaties:
- Reviews the model convention of the OECD
- Examines the status of Canada's treaty negotiations
- Discusses the withholding tax rates in treaty countries
- Reproduces and provides expert commentary on all international tax agreements and conventions signed by Canada
Billing Method: Annual Subscription
DIVISION 0.1
LEGAL NATURE AND STRUCTURE OF TAX TREATIES
DIVISION 1
INTRODUCTION AND HISTORICAL BACKGROUND
DIVISIONS 2 AND 3
EFFECTS OF O.E.C.D. AND U.N. MODEL CONVENTIONS
DIVISION 2
REVIEW OF 1977 O.E.C.D. MODEL CONVENTION PROVISIONS
DIVISION 3
REVIEW OF U.N. MODEL CONVENTION PROVISIONS
DIVISION 4
OBJECTIVES AND LEGAL EFFECTS
DIVISION 5
COMPETENT AUTHORITY
DIVISION 6
STATUS OF CANADA’S TREATY NEGOTIATIONS
DIVISION 7
WITHHOLDING TAX RATES IN TREATY COUNTRIES
