Recent changes to Canada's income tax laws affecting cross by Rhonda Rudick and Olivia Khazam
By: Rudick, Rhonda
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Contributor(s): Khazam, Olivia.
Material type: 
ArticlePublisher: 2019Subject(s): IMPUESTOS | DERECHO TRIBUTARIO | REFORMA | SOCIEDADES EXTRANJERAS | PLANIFICACION FISCAL INTERNACIONAL | CANADA
In:
Tax Notes International v. 96, n. 4, October 28, 2019, p. 341-348Summary: In this article, the authors discuss enacted and pending proposals to amend Canada's tax laws in the international context, focusing on the effect the amendments may have on cross-border trust and estate planning and the risk of unintended consequences.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/96/4-3 (Browse shelf) | Available | OP 138-Bis/2019/96/4-3 |
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| OP 138-Bis/2019/96/4 Tax Notes International | OP 138-Bis/2019/96/4-1 A guide to managing downward attribution for determining CFC status | OP 138-Bis/2019/96/4-2 U.S. loan origination under the Ireland - U.S. Tax Treaty | OP 138-Bis/2019/96/4-3 Recent changes to Canada's income tax laws affecting cross | OP 138-Bis/2019/96/5 Tax Notes International | OP 138-Bis/2019/96/5-1 The construction PE and temporaray interruptions | OP 138-Bis/2019/96/5-2 Analyzing the Italian digital services tax through European glasses |
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Resumen.
In this article, the authors discuss enacted and pending proposals to amend Canada's tax laws in the international context, focusing on the effect the amendments may have on cross-border trust and estate planning and the risk of unintended consequences.
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