Back-to-Back withholding loan rules and their anti-treaty shopping effect in Canada
The Income Tax Act imposes withholding tax typically; article 11 of Canadian tax treaties allow Canada to tax interest arising in Canada and paid to residents of the other treaty country at a reduced rate of 10 or 15 percent from the statutory rate that could otherwise apply. Exclusively, under Cana...
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| Udgivet i: | Revista de Derecho Fiscal |
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| Hovedforfatter: | |
| Format: | Artigo |
| Sprog: | Inglês |
| Udgivet: |
Universidad Externado de Colombia
2024
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| Fag: | |
| Online adgang: | https://www.redalyc.org/articulo.oa?id=684377746009 https://www.redalyc.org/journal/6843/684377746009/ https://www.redalyc.org/journal/6843/684377746009/html/ https://www.redalyc.org/journal/6843/684377746009/684377746009.epub https://www.redalyc.org/journal/6843/684377746009/movil https://doi.org/10.18601/16926722.n24.08 |
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