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Results 161 - 170 of 8217 for convention
Article Summary
Baxter, Double Taxation Agreements and International Tax Law, Sweet Maxwell (London, 1991). -- summary under Income Tax Conventions
.-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions ...
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Michael Lang, "Income Allocation Issues Under Tax Treaties", Tax Notes International, April 21, 2014, p. 285. -- summary under Income Tax Conventions
.-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions No implications of specific safe harbours (p. 287) Therefore, a special provision is no indication that something else applies outside its explicitly defined scope of application. ... Relevance of subsequent OECD Commentary (p. 289) The differentiated reasoning adopted by the court, however, is not very conclusive: "A later OECD Commentary should only be of assistance if not in conflict with the Commentary in existence at the time of the Convention." ...
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R. Ian Crosbie, "Recent Development affecting Residence under Canada's Income Tax Conventions", Corporate Finance, Vol. VII, No. 2, 1999, p. 606. -- summary under Article 4
Ian Crosbie, "Recent Development affecting Residence under Canada's Income Tax Conventions", Corporate Finance, Vol. VII, No. 2, 1999, p. 606.-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 ...
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Edward Miller, "Potential Limitations of the Limitation on Benefits Clause in the Fifth Protocol to the Canada-U.S. Income Tax Convention", International Tax, CCH, December 2007, No. 37, p. 4. -- summary under Article 29A
Income Tax Convention", International Tax, CCH, December 2007, No. 37, p. 4.-- summary under Article 29A Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 29A ...
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James S. Hausman, "Interpreting Tax Treaties - A Canadian Perspective", Bulletin for International Fiscal Documentation, Vol. 55, No. 3, March 2001, p. 93. -- summary under Income Tax Conventions
.-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions ...
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David A. Ward, "Principles to be Applied in Interpreting Tax Treaties", 1977 Canadian Tax Journal, p. 263. -- summary under Income Tax Conventions
.-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions ...
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David A. Ward, "Conflicting (Domestic and Treaty) Interpretational Approaches in the Two Countries: A Canadian Perspective", Cross-Border Taxation Issues and Development 1996, International Fiscal Association, p. 531. -- summary under Income Tax Conventions
.-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions ...
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Wolfe D. Goodman, "When can the CCRA enforce a U.S. tax liability under Article XXVI-A of the Convention?", Goodman on Estate Planning, Vol. IX, no. 3, p. 716. -- summary under Article 26A
Goodman, "When can the CCRA enforce a U.S. tax liability under Article XXVI-A of the Convention?", ... IX, no. 3, p. 716.-- summary under Article 26A Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 26A ...
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Richard Lewin, "A Change in Protocol: The Fifth Protocol to the Canada-U.S. Income Tax Convention", International Tax, CCH, October 2007, No. 36. -- summary under Article 4
Income Tax Convention", International Tax, CCH, October 2007, No. 36.-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 ...
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Michael N. Kandev, Brandon Wiener, "Some Thoughts on the Use of Later OECD Commentaries after Prévost Car", Tax Notes International, 25 May 2009, p. 667 -- summary under Income Tax Conventions
Kandev, Brandon Wiener, "Some Thoughts on the Use of Later OECD Commentaries after Prévost Car", Tax Notes International, 25 May 2009, p. 667-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions ...