The article reports that Canada has signed a tax treaty with Hong Kong on November 11, 2012. The treaty provides for reduced Canadian withholding rates on dividends, non-participating interest and royalties paid to a resident of Hong Kong. It does not offer exemption to patent royalties from ...
Hong Kong and Canada have concluded a double tax treatywith the purpose ofavoiding double taxationandfiscal evasion. It applies to residents of one or both countries who are doing business in the other jurisdiction. The treaty establishes which country can impose taxes on income so that individuals...
协定高林treaty事务所律师tax 加拿大与香港签署新的税务协定 作者:**·威尔逊和许嘉富 简介: 2012年11月11日,在经过不长时间的谈判之后,加拿大政府和中国香港特别行政区政 府正式签署了税务协定(简称“协定”)。早在1986年,加政府已与中国政府签订了类 似的税务协定(简称“加中协定”),因此,考虑到很多香港居民与...
using the Hong Kong-Canada tax treaty and leveraging off the connections between Hong Kong and Mainland China to facilitate inbound work,” -Stephen Wortley, Partner and Chair of Hong Kong office, McMillan
Canada: Limitation on the Elimination of Double Taxation Under the Canada-Brazil Income Tax Treaty This short comment reviews the Tax Court of Canada decision in Société générale valeurs mobilieres inc. v. The Queen, addressing the interpretation of ... D Duff - 《Social Science Electronic Pu...
tax, although this rate may be substantially reduced if the dividend recipient is resident in a jurisdiction with which Canada has a tax treaty. Non-resident investors should also familiarise themselves with Canada’s thin-cap rules that prohibit Canadian companies from deducting interest on a ...
The article examines protocol provisions that affect cross-border business under the Fifth Protocol to the 1980 U.S.-Canada Income Tax Treaty. The elimination of withholding taxes on cross-border interest payments is expected to affect the most taxpayers in Canada and the U.S. The effect of ...
It formerly removed Dim Sum through the Chinese Head Tax. Now it feels sorry for that, much like everything else. Not only this, but it also made several apologized to LGBT people, Indigenous-Canadianballs, Japanese-Canadianballs, and Indian-Canadianballs. ...
in January 2011.]]>Lyne M. Gaulin
Canada did sign ASEAN's Treaty of Amity and Cooperation in 2010, an event virtually un- noticed in Canada but signalling a somewhat revived interest on the part of Ottawa. A Canada-ASEAN Network will coordinate linkages among Canadian missions in the region, and an ambassador to ASEAN has ...