Article: Liens.(On The Record)

Article: Tax Law Bulletin - New Protocol To The Canada-US Tax Treaty: ...
Mondaq Business Briefing;  October 30, 2007 ;     700+ words ... ... Protocol will generally eliminate withholding tax on conventional interest payments ... Finance that will serve to eliminate the withholding tax on interest paid to all arm's length ... residence, once the elimination of withholding tax on interest payments made between ...

Article: Important Interest Withholding Tax Developments.
Mondaq Business Briefing;  February 6, 2007 ;     700+ words ... ... will only qualify for an interest withholding tax exemption where there has been a public ... debenture may be excluded from the withholding tax exemption where it is prescribed by ... interests that qualify for interest withholding tax exemption under the public offer test ...

Article: Changes To And Elimination Of Withholding Tax On ...
Mondaq Business Briefing;  July 18, 2008 ;     700+ words ... ... some welcome clarification on the withholding tax exemptions to be provided by the Fifth ... domestic development with respect to withholding tax on cross-border interest payments ... Protocol. Domestic Elimination of Withholding Tax on Interest Paid to Unrelated Non ...

Article: Back-To-Back Loans And The 5/25 Withholding Tax ...
Mondaq Business Briefing;  July 5, 2004 ;     700+ words ... ... application of the 5/25 Canadian withholding tax exemption for interest paid by Canadian ... exemption in the circumstances presented. WITHHOLDING TAX EXEMPTION FOR CORPORATE DEBT The 5/25 withholding tax exemption generally applies when a ...

Article: Accelerated Elimination Of Non-Resident Withholding ...
Mondaq Business Briefing;  November 22, 2007 ;     700+ words ... ... accelerate the elimination of Canadian withholding tax on conventional interest payments ... see our previous bulletin entitled "Withholding Tax on Cross-Border Payments"). The ... timeline for implementing the proposed withholding tax changes was affirmed in draft legislation ...

Article: Withholding Tax On Distributions To Foreign ...
Mondaq Business Briefing;  March 25, 2008 ;     700+ words ... ... itself to halve the current 30%1 withholding tax on distributions from Australian managed ... investors to 15%. By halving the withholding tax rate, it is Labor's intention to ... Pacific". Accordingly, by making the withholding tax a final tax, Labor proposed to abolish ...

Article: The Elimination Of Non-Resident Withholding Tax On ...
Mondaq Business Briefing;  October 11, 2007 ;     700+ words ... ... Protocol will ultimately eliminate withholding tax on conventional interest payments ... The eventual elimination of this withholding tax may create more opportunities for ... authority, the Canada Revenue Agency. Withholding tax can be a significant factor in structuring ...