[PDF] Double Tax Treaties with the United States - Credit Suisse
Company that meets the ownership and base erosion test Under this test, more than Company with an item of income that meets active trade or business test
[PDF] Article 22 (Limitation on Benefits) 2016 US Model Treaty—An
A resident of a Contracting State that meets the (active trade or business), 4 ( derivative benefits), While P1 meets the publicly traded company test, P2
[PDF] TABLE 4 Limitation on Benefits PDF
09- Company with an item of income that meets the active trade or business test 10- Discretionary determination 11- Other Limitation on Benefits Tests (Safe
[PDF] Tax Treatment on Income from US Securities (For Canadian entities
Company with an item of income that meets the active trade or business test This test generally requires that the company be engaged in an active trade or business in its country of residence and that its activities in that country be substantial in relation to its U S activities
[PDF] Limitation on Benefits Treaty Statement - Scotiabank
08 Company that meets the derivative benefits test 09 Company with an item of income that meets active trade or business test 10 Favorable discretionary
[PDF] Treaties - Roberts and Holland LLP
include (1) a public company test, (2) an ownership and base erosion test, (3) an active trade or business test, and (4) in some cases, a derivative benefits test A
[PDF] KPMG report: Initial analysis of 2016 US model treaty - assetskpmg
22 fév 2016 · companies that are not engaged in an active business in the residence state ownership/base erosion test, the active trade or business test, and contract- splitting to meet the 12-month permanent establishment threshold
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