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CRA Controlled Subject Vocabulary (CRACSV)

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tax treaties
convention fiscale
Used For
tax treaty
Broader Term
Related Term
aggressive tax planning
double taxation
foreign income
international trade
permanent establishment
tax avoidance
tax evasion
tax havens
tax planning
taxpayer information
withholding rates
Scope Note
A tax treaty is designed to avoid double taxation for people who would otherwise pay tax on the same income in two countries.  

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