Back-to-Back withholding loan rules and their anti-treaty shopping effect in Canada.

Autor:	DÍAZ, JUAN CARLOS
Předmět:	WITHHOLDING tax COMMERCIAL loans PARENT companies LOANS CANADA-United States relations
Zdroj:	Revista de Derecho Fiscal; ene-jun2024, Issue 24, p161-183, 23p
Databáze:	Complementary Index
Externí odkaz:	Zobrazit plný text záznamu