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Interest Relief on Income Tax Debts: Canada Versus the United States

... Qualified Flow-Through Tax Benefits. SOUS-SECTION F. Avantages fiscaux intermédiaires admissibles. 28. Definitions. 28. Définitions. DIVISION 4.



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Global Minimum Tax Act Loi sur l'impôt minimum mondial
In practice the Commentary sustains the view that the RC is obliged to give relief even if double taxation results from 'conflicts of qualifications' in the RC.
Survey on the Implementation of the EC Interest and Royalty Directive
The ruling request to be filed with the Czech tax authorities for the application of relief under the Directive must include confirmation by the tax authorities ...
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Interest Relief on Income Tax Debts: Canada Versus the United States
(The taxpayers had simply carried the loss forward, while under the IRC carryover rules, they needed to carry it back to 2003, obtain a refund for 2003, and ...
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