Madagascar / Taxation - Convention between Canada and the Republic of Madagascar for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income = Madagascar /...: FR4-2020/2-PDF
"The existing taxes to which the Convention shall apply are, in particular, (a) in the case of Madagascar: (i) the tax on income; (ii) the synthetic tax (“impôt synthétique”); (iii) the direct tax on hydrocarbons (“impôt direct sur les hydrocarbures”); (iv) the tax on salaries and assimilated income; (v) the tax on income from movable assets; and (vi) the tax on gains from immovable; including any withholding tax, prepayment or advance payment with respect to the aforesaid taxes, hereinafter referred to as “Malagasy tax”; (b) in the case of Canada, the income taxes imposed by the Government of Canada under the Income Tax Act, hereinafter referred to as “Canadian tax”"--Page 2.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.891423&sl=0
| Department/Agency | Canada. Global Affairs Canada. Treaty Law Division, issuing body. Canada, participant in treaty. Madagascar, participant in treaty. |
|---|---|
| Title | Madagascar / Taxation - Convention between Canada and the Republic of Madagascar for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income = Madagascar / Imposition - Convention entre le Canada et la République de Madagascar en vue d'éviter les doubles impositions et de prévenir l’évasion fiscale en matière d'impôts sur le revenu. |
| Variant title | Madagascar / Imposition - Convention entre le Canada et la République de Madagascar en vue d'éviter les doubles impositions et de prévenir l’évasion fiscale en matière d'impôts sur le revenu |
| Series title | Treaty series = Recueil des traités ; 2020/2 |
| Publication type | Series - View Master Record |
| Language | Bilingual-[English | French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | "Done at Antananarivo on 24 November 2016. In Force: 3 June 2020." Alternate pages have duplicate numbering. Text in English and French. |
| Publishing information | [Ottawa] : Treaty Law Division of the Department of Foreign Affairs, Trade and Development = Direction du droit des traités du Ministère des affaires étrangères, du commerce et du développement, 2020. ©2020 |
| Description | 1 online resource (25, 25 pages). |
| ISBN | 9780660360362 |
| Catalogue number |
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| Subject terms | Double taxation -- Canada -- Treaties. Double taxation -- Madagascar -- Treaties. Tax evasion -- Law and legislation -- Canada. Tax evasion -- Law and legislation -- Madagascar. Canada -- Foreign relations -- Treaties. Madagascar -- Foreign relations -- Treaties. |