Market leading insight for tax experts
View online issue

UK/Canada Double Taxation Convention

John W Wilson, Research Consultant, HSBC Actuaries and Consultant Limited, discusses the pensions implications of the new Tax Treaty between UK and Canada

 
John W Wilson Research Consultant HSBC Actuaries and Consultant Limited discusses the pensions implications of the new Tax Treaty between UK and Canada
 
The UK/US Tax Treaty(1) is not the only instrument to be signed recently that has an impact on pensions. On 7 May a 3rd Protocol to the UK/Canada Double Taxation Convention was agreed(2) and this also facilitates cross-border pension provision. This article provides a summary of the relevant provisions of the Protocol which have some similarities to but are not the same as those of the UK/US Tax Treaty.
Background

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top