Canada's Tax Treaties 2011

Author(s):
Not available

What’s inside

Table of contents

Table of content not available at this time

Details and specs:


Canada's Tax Treaties 2011 is a complete consolidation of the full text of Canada's tax treaties to October 2010. New in this edition

  • All updates to the full text of Canada's tax treaties as of October 1, 2010
  • Updated Income Tax Conventions Interpretation Act, R.S.C. 1985, c. I-4, as amended
  • Full text of Canada's Tax Information Exchange Agreements (Generally, the Tax Information Exchange Agreement (TIEA) rules were introduced as an incentive for tax haven countries to enter into information sharing agreements with the Canadian tax authorities. The Department of Finance announced the signing of Canada's first TIEA (with Netherlands Antilles) on August 29, 2009. Over the past several months, the Department of Finance has signed or begun negotiations for Tax Information Exchange Agreements (TIEAs) with many countries. For example, in July, Canada announced that it had entered into TIEA negotiations with Brunei, Belize, Costa Rica, and Liechtenstein. As of July 31, 2010, Canada had signed TIEAs with 9 countries which were not yet in force and had entered into negotiations for TIEAs with 14 countries.)
  • Commentary regarding Tax Information Exchange Agreements
  • Current status of Tax Information Exchange Agreements
  • Updated Table of Treaty Withholding Tax Rates
  • Fully updated annotations for the Canada-U.S. Tax treaty including history, technical explanations, related provisions, and Interpretation Bulletins references.

Publisher:
Carswell

Practice Area:
Taxation Law

Jurisdiction:
General

Publication Date:
2010-11-24

Hardcover Specifications

Service #:
30835655

Sub #:
30835655

Pages:
Not available

Shelf Space:
Not available

Volume:
Not available

Anticip Unkeep Cost:
Not available

eBook Specifications

ISBN:
9780779834563