ARTICLE
1 October 1996

The Canada-Barbados Tax Treaty - Planning Opportunities Involving Trusts

TT
Trusts & Trustees

Contributor

Trusts & Trustees
United Kingdom Antitrust/Competition Law
Article by Mary J Mahabir

This article examines the use of offshore trusts in Barbados to utilise certain provisions of the Canada-Barbados Tax Treaty, particularly in relation to capital gains and withholding tax.

Substantial treaty benefits are available to Canadians using a Barbados resident trust.

The full text of this article can be obtained from the publishers. Articles are provided either as back copies of the relevant issue of the journal containing the article or as photocopies of the issue concerned (depending on availability). A charge of £25 (prepaid, including postage) is made for each issue supplied.

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