Canada finalizes international tax proposals an update on conduit, tracking, and foreign affiliate rules by Nathan Boidman
By: Boidman, Nathan
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Material type: 
ArticlePublisher: 2018Subject(s): FISCALIDAD INTERNACIONAL | COMERCIO | PREVENCIÓN | ESTADOS UNIDOS | ELUSION FISCAL
In:
Tax Notes International v. 92, n. 10, December 3, 2018, p. 975-979Summary: In this article, the author examines the final version of a package of international business taxation rules that Canada released in late October 2018, including anti-avoidance rules that target the use of tracking shares, provisions on controlled foreign affiliate status, alleviating rules for some corporate divisions, and amendments to the cross-border surplus-stripping rules.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2018/92/10-2 (Browse shelf) | Available | OP 138-Bis/2018/92/10-2 |
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| OP 138-Bis/2018/92/1 Tax Notes International | OP 138-Bis/2018/92/10 Tax Notes International | OP 138-Bis/2018/92/10-1 U.S. tax review | OP 138-Bis/2018/92/10-2 Canada finalizes international tax proposals | OP 138-Bis/2018/92/10-3 CJEU examines "deferred taxation" under the Merger Directive and the freedom of establishment | OP 138-Bis/2018/92/1-1 U.S. tax review | OP 138-Bis/2018/92/11 Tax Notes International |
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Resumen.
In this article, the author examines the final version of a package of international business taxation rules that Canada released in late October 2018, including anti-avoidance rules that target the use of tracking shares, provisions on controlled foreign affiliate status, alleviating rules for some corporate divisions, and amendments to the cross-border surplus-stripping rules.
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