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The Potential for Discriminatory Tax Treatment Based on Domestic Law

  • Catherine A. BrownEmail author
Chapter
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Abstract

This chapter examines the potential for discriminatory tax treatment based on a countries domestic law and in particular its withholding tax regime. It does so from two perspectives. First, it examines the withholding tax regime applicable with respect to payments made for services provided by non-residents in a number of counties including Canada. Second it examines the proposed withholding tax regime under the US Foreign Account Tax Compliance Act (FATCA). It answers the question: should there be a tax treaty non-discrimination obligation to prevent the use of domestic tax measures that unfairly or arbitrarily impact the competitive position of a non-resident service provider?

Keywords

Supra Note Internal Revenue Service Permanent Establishment Foreign Financial Institution Canada Revenue Agency 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

References

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Copyright information

© Springer Nature Singapore Pte Ltd. 2017

Authors and Affiliations

  1. 1.Faculty of LawUniversity of CalgaryCalgaryCanada

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