In Part ll we look at: the provisions patterned on Article 13 A) of the OECD Model and contained in the Conventions signed after 2003 and in particular in Canada'' DTC network; Canadian law on the taxation of capital gains; and finally tax planning opportunities.
(2006). Article 13(4) of the OECD Model Convention: CGT on Alienation of Shares in Immovable Property Companies : part II [journal article - articolo]. In TAX PLANNING INTERNATIONAL. Retrieved from http://hdl.handle.net/10446/230610
Article 13(4) of the OECD Model Convention: CGT on Alienation of Shares in Immovable Property Companies : part II
Scalia, Roberto
2006-01-01
Abstract
In Part ll we look at: the provisions patterned on Article 13 A) of the OECD Model and contained in the Conventions signed after 2003 and in particular in Canada'' DTC network; Canadian law on the taxation of capital gains; and finally tax planning opportunities.File allegato/i alla scheda:
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