"Can't be nailed twice": avoiding double taxation by Canada and Taiwan
Canada and Taiwan have not entered into a tax treaty. Consequently, because each jurisdiction uses different connecting factors, that is 'residence' in Canada and 'income source' in Taiwan, double taxation may occur for individuals subject to tax in both jurisdictions. With th...
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Format: | Others |
Language: | English |
Published: |
2009
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Online Access: | http://hdl.handle.net/2429/8973 |