Legislative Proposals And Explanatory Notes On Taxation Of Non Resident Trusts And Foreign Investment Entities

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Legislative Proposals and Explanatory Notes on Taxation of Non-resident Trusts and Foreign Investment Entities

Author : Canada. Department of Finance,John Manley
Publisher : Unknown
Page : 268 pages
File Size : 52,6 Mb
Release : 2002
Category : Capital gains tax
ISBN : UCBK:C088864116

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Legislative Proposals and Explanatory Notes on Taxation of Non-resident Trusts and Foreign Investment Entities by Canada. Department of Finance,John Manley Pdf

The first part of this document contains proposals for amendments to the Income Tax Act provisions related to taxation of non-resident trusts & foreign investment entities. The second part contains notes that explain the proposals. The amendments relate to such matters as the income from business or property, capital gains, definition of eligible property, foreign investment entities, amalgamation, prevention of double taxation, part-year residents, exempt corporations, deductions, penalties, withholding taxes, foreign reporting requirements, transfer of property, and disposition of capital interests.

Explanatory Notes to Legislative Proposals Relating to Income Tax

Author : Canada. Department of Finance,James Michael Flaherty
Publisher : Unknown
Page : 354 pages
File Size : 41,6 Mb
Release : 2006
Category : Income tax
ISBN : UCBK:C093056784

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Explanatory Notes to Legislative Proposals Relating to Income Tax by Canada. Department of Finance,James Michael Flaherty Pdf

Legislative Proposals Relating to the Income Tax Act

Author : Canada. Dept. of Finance,John Manley
Publisher : Unknown
Page : 154 pages
File Size : 53,6 Mb
Release : 2003
Category : Foreign trusts
ISBN : 0660191059

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Legislative Proposals Relating to the Income Tax Act by Canada. Dept. of Finance,John Manley Pdf

Legislative Proposals and Explanatory Notes on Trusts

Author : Canada. Department of Finance,Paul Martin
Publisher : Unknown
Page : 82 pages
File Size : 43,6 Mb
Release : 1998
Category : Income tax
ISBN : 0662274601

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Legislative Proposals and Explanatory Notes on Trusts by Canada. Department of Finance,Paul Martin Pdf

Notice of Ways and Means Motion and Explanatory Notes Taxation of Non-resident Trusts and Foreign Investment Entities

Author : Canada. Department of Finance,CCH Canadian Limited
Publisher : [North York, ON] : CCH Canadian
Page : 260 pages
File Size : 44,6 Mb
Release : 2002
Category : Aliens
ISBN : 1551411512

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Notice of Ways and Means Motion and Explanatory Notes Taxation of Non-resident Trusts and Foreign Investment Entities by Canada. Department of Finance,CCH Canadian Limited Pdf

Legislative Proposals Relating to Income Tax

Author : Canada. Department of Finance,Ralph Goodale
Publisher : Unknown
Page : 352 pages
File Size : 43,9 Mb
Release : 2005
Category : Income tax
ISBN : UCBK:C092260385

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Legislative Proposals Relating to Income Tax by Canada. Department of Finance,Ralph Goodale Pdf

Revised Legislative Proposals and Explanatory Notes on Trusts

Author : Canada. Dept. of Finance,Paul Martin
Publisher : Unknown
Page : 128 pages
File Size : 43,7 Mb
Release : 1999
Category : Capital gains tax
ISBN : 0662284054

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Revised Legislative Proposals and Explanatory Notes on Trusts by Canada. Dept. of Finance,Paul Martin Pdf

Legislative Proposals and Explanatory Notes Relating to Income Tax

Author : Canada. Department of Finance,Canada. Ministère des finances,Paul Martin
Publisher : Unknown
Page : 176 pages
File Size : 47,8 Mb
Release : 1999
Category : Income tax
ISBN : 0662281128

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Legislative Proposals and Explanatory Notes Relating to Income Tax by Canada. Department of Finance,Canada. Ministère des finances,Paul Martin Pdf

Income War Tax Act

Author : Canada
Publisher : Unknown
Page : 0 pages
File Size : 50,7 Mb
Release : 1942
Category : Income tax
ISBN : OCLC:11380626

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Income War Tax Act by Canada Pdf

Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition

Author : OECD
Publisher : OECD Publishing
Page : 324 pages
File Size : 46,7 Mb
Release : 2017-03-27
Category : Electronic
ISBN : 9789264267992

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Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition by OECD Pdf

This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.

White Paper on Tax Reform

Author : CCH Canadian Limited
Publisher : Don Mills, Ont. : CCH Canadian
Page : 358 pages
File Size : 48,5 Mb
Release : 1987
Category : Corporations
ISBN : STANFORD:36105044083397

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White Paper on Tax Reform by CCH Canadian Limited Pdf

The 1987 tax reform package considered.

Switzerland in International Tax Law

Author : Xavier Oberson,Howard R. Hull
Publisher : IBFD
Page : 457 pages
File Size : 41,8 Mb
Release : 2011
Category : Double taxation
ISBN : 9789087220983

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Switzerland in International Tax Law by Xavier Oberson,Howard R. Hull Pdf

"Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations"--Foreword (page vii).

Taxation of Foreign Investment in U.S. Real Estate

Author : United States. Department of the Treasury
Publisher : Unknown
Page : 84 pages
File Size : 43,6 Mb
Release : 1979
Category : Aliens
ISBN : MINN:31951D008233735

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Taxation of Foreign Investment in U.S. Real Estate by United States. Department of the Treasury Pdf

Canadian Income Tax Act

Author : Canada
Publisher : CCH Canadian Limited
Page : 3174 pages
File Size : 46,7 Mb
Release : 19??
Category : Income tax
ISBN : 1554961378

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Canadian Income Tax Act by Canada Pdf