International corporate structures and the new protocol to the Canada-US Income Tax Convention

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dc.contributor.authorO'Brien, Martha
dc.date.accessioned2008-07-10T22:55:12Z
dc.date.available2008-07-10T22:55:12Z
dc.date.issued1996-01
dc.description.abstractThe Canada-US Tax Convention contains limitation of benefits rules which, following the ratification of the 2007 Protocol, will apply to limit the application of the Convention to residents of the US and well as of Canada. This article analyzes the effects of the limitation on benefits rules contained in the third protocol of 1995, in relation to benefits available to Canadian residents.en_US
dc.identifier.citation"International corporate structures and the new protocol to the Canada-U.S. Income Tax Convention”, The Advocate, Vol. 54, Part 1, January 1996, 43 - 56.en_US
dc.identifier.urihttp://hdl.handle.net/1828/1022
dc.language.isoenen_US
dc.publisherThe Advocateen_US
dc.subjecttaxationen_US
dc.subjectlimitation of benefitsen_US
dc.subjectCanadaen_US
dc.subjectUnited Statesen_US
dc.subject.departmentFaculty of Law
dc.titleInternational corporate structures and the new protocol to the Canada-US Income Tax Conventionen_US
dc.typeArticleen_US

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