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"Pawluch, Robert"
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Doing Business in Canada
by
d, Robert
,
Pawluch, Catherine
,
Herman, Michael
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Business community
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Capital expenditures
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Certification
2009
Limited liability companies. The Canada-U.S. Tax Convention 1 980 (Treaty) has been amended to improve the tax treatment for members of a limited liability company (LLC) that invests in a Canadian corporation. Prior to these new rules, for a number of technical reasons, LLCs did not benefit from the Treaty.
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