In light of this exchange, a number of worthwhile changes have been identified that could be made to the existing Canada-Japan tax treaty, including: reducing, and in certain instances exempting from withholding taxes, certain cross-border payments; exempting from source taxation gains on shares of corporations resident in the other country to further promote cross-border investment; including a limitation of benefits provision to deter treaty-shopping; adopting the revised OECD provision on exchange of information that deals with banking secrecy; and including specific provisions to reduce double tax with respect to pension and trust income.
Ã€ la lumiÃ¨re de ces Ã©changes, on a relevÃ© plusieurs changements notables qui pourraient Ãªtre apportÃ©s Ã la convention fiscale Canada-Japon, tels que : la rÃ©duction, voire, l’exemption de la retenue d’impÃ´ts sur certains paiements transfrontaliers; l’exemption des impÃ´ts Ã la source sur les gains en capital des entreprises rÃ©sidant dans un autre pays afin de stimuler les investissements transfrontaliers; l’ajout d’une limite Ã la disposition sur les bÃ©nÃ©fices afin de dÃ©courager le chalandage fiscal; l’adoption des dispositions modifiÃ©es de l’OCDE concernant l’Ã©change d’informations sur le secret bancaire; et l’ajout de dispositions particuliÃ¨res visant Ã rÃ©duire la double imposition des revenus de retraite et de fiducie.