TERMIUM Plus®

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DISPOSITION ALLEGEMENT FISCAL [1 record]

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Record 1 2017-09-13

English

Subject field(s)
  • Taxation
  • Economic Co-operation and Development
DEF

A provision enabling an investor to obtain a foreign tax credit for the taxes that have not actually been paid (i.e. "spared") under the incentive regime of the source country.

CONT

Canada, like most other [Organisation for Economic Co-operation and Development (OECD)] member nations, has negotiated "tax-sparing provisions" with tax treaty partners. Over the years, the OECD has generally supported "tax-sparing provisions" as a means of ensuring that tax incentives offered by developing countries are not eroded through the tax treatment of the income from the advantaged activities by the investor's country of residence.

French

Domaine(s)
  • Fiscalité
  • Coopération et développement économiques

Spanish

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