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Article Summary
Maja Stubbe Gelineck, "Permanent Establishments and the Offshore Oil and Gas Industry – Part 1", Bulletin for International Taxation, April 2016, p. 208. -- summary under Article 5
.-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 Construction site clause: exemption or deeming clause (p. 211) Article 5(3) of the OECD model states that: A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months. ...
Article Summary
Julie Colden, Éric Lévesque, "An In-Depth Look at the Hybrid Rules in the Fifth Protocol", 2017 Annual CTF Conference -- summary under Article 4
Julie Colden, Éric Lévesque, "An In-Depth Look at the Hybrid Rules in the Fifth Protocol", 2017 Annual CTF Conference-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 Non-application of IV(6) to non-U.S. ...
Article Summary
Koichiro Yoshimura, "Clarifying the Meaning of 'Beneficial Owner' in Tax Treaties", Tax Notes International, November 25, 2013, p. 761. -- summary under Article 29A
.-- summary under Article 29A Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 29A Alternative OECD-suggested approaches to Limitations-on-Benefits clauses (p.767) 1. ...
Article Summary
David G. Duff, "Tax Treaty Abuse and the Principal Purpose Test – Part 2", Canadian Tax Journal, (2018) 66:4, 947-1011 -- summary under Article 7(1)
Duff, "Tax Treaty Abuse and the Principal Purpose Test – Part 2", Canadian Tax Journal, (2018) 66:4, 947-1011-- summary under Article 7(1) Summary Under Tax Topics- Treaties- Multilateral Instrument- Article 7- Article 7(1) Meaning of transaction (p. 972) [W]hile the official French version of the ITA translates “transaction” as “operation,” which is defined to include "une convention, un mecanisme ou un evenement," the official French version of the MLI refers to "une transaction" and "un montage"— the latter of which is also broad and clearly contemplates a series of transactions. ...
Technical Interpretation - Internal
18 November 2013 Internal T.I. 2011-0399581I7 F - Application of section 212(1)(d) ITA
.), telle qu'amendée (la « LIR ») et de la Convention entre le gouvernement du Canada et le gouvernement d'Irlande en vue d'éviter les doubles impositions et de prévenir l'évasion fiscale en matière d'impôts sur le revenu et sur les gains en capital, signée le 8 octobre 2003 (la « Convention ») à certains paiements effectués par une société résidente du Canada en faveur d'une société non-résidente du Canada en vertu d'une entente intervenue entre ces deux sociétés. ... Application de la Convention Le paragraphe 4 de l'Article 12 de la Convention définit une redevance comme étant la rémunération de toute nature payée pour l'usage ou la concession de l'usage d'entre autre, un brevet ou d'informations ayant trait à une expérience acquise dans le domaine scientifique. ... Conclusion Ainsi, dans cette situation, les paiements décrits ci-haut seraient assujettis à l'impôt de la partie XIII en vertu du sous-alinéa 212(1)d)(i) LIR, mais seraient toutefois exempts de ce dit impôt en vertu de la Convention. ...
Article Summary
Corrado Cardarelli, Peter Keenan, "Planning Around the Anti-Hybrid Rules in the Canada-US Tax Treaty", 2013 Conference Report (Canadian Tax Foundation), pp.16:1-27 -- summary under Article 4
Corrado Cardarelli, Peter Keenan, "Planning Around the Anti-Hybrid Rules in the Canada-US Tax Treaty", 2013 Conference Report (Canadian Tax Foundation), pp.16:1-27-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 IV(6)(a) and (b) not satisfied where sole shareholder of ULC is LLC (p.16:6) Following the approval by the CRA of the two-step process, the expectation was that the process could be combined with the lookthrough rule in article IV(6) to overcome the anti-hybrid rule in article IV(7)(b) in the case of a fiscally transparent LLC that is the sole shareholder of a fiscally transparent ULC where the members of the LLC are qualifying US residents. ...
Archived CRA website
ARCHIVED - Income Tax - Technical News No. 41
Such actions are predicated, however, on provisions of a specific income tax convention and the general framework of Canadian tax policy. ... [Footnote 27] IC71-17R5, Guidance on Competent Authority Assistance under Canada's Tax Conventions, January 1, 2005. ... [Footnote 35] United States, Department of the Treasury, United States Model Technical Explanation Accompanying the United States Model Income Tax Convention, November 15, 2006. ...
Scraped CRA Website
ARCHIVED - Income Tax Technical News No. 41
Such actions are predicated, however, on provisions of a specific income tax convention and the general framework of Canadian tax policy. ... [Footnote 27] IC71-17R5, Guidance on Competent Authority Assistance under Canada's Tax Conventions, January 1, 2005. ... [Footnote 35] United States, Department of the Treasury, United States Model Technical Explanation Accompanying the United States Model Income Tax Convention, November 15, 2006. ...
Archived CRA website
ARCHIVED - Income Tax Technical News No. 41
Such actions are predicated, however, on provisions of a specific income tax convention and the general framework of Canadian tax policy. ... [Footnote 27] IC71-17R5, Guidance on Competent Authority Assistance under Canada's Tax Conventions, January 1, 2005. ... [Footnote 35] United States, Department of the Treasury, United States Model Technical Explanation Accompanying the United States Model Income Tax Convention, November 15, 2006. ...
Current CRA website
GST/HST registrants that pay or credit the rebate under the FCTIP
If it is later proved that the event is not a foreign convention, we will pay back the rebate amount that the eligible supplier paid or credited for the convention facility and/or related convention supplies. ... See How to calculate and claim the rebate A sponsor of a foreign convention OR An organizer of a foreign convention who is not registered for the GST/HST They meet all of the eligibility conditions for claiming a rebate. ... You are a registrant operator of convention facilities that is not the organizer of the convention paying or crediting a rebate amount to a sponsor or non-registered organizer of a foreign convention. ...