The new Canada-U.S. tax treaty and the limitation on benefits provision: a justifiable compromise?
On November 9, 1995, Canada and the United States ratified the Third Protocol to the Canada-US. Income Tax Convention. The Protocol will benefit Canadians engaged in cross-border business as it eliminates many pre-existing tax barriers to trade and investment. However, the Protocol also includes...
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| Format: | Others |
| Language: | English |
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2009
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| Online Access: | http://hdl.handle.net/2429/4742 |