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By services, 26 June, 2024 18 April 2023 Internal T.I. 2020-0864031I7 - Application of subparagraph 95(2)(a)(i)
By services, 6 December, 2023 17 December 2018 Internal T.I. 2016-0659031I7 F - Attendance of board of directors meeting by phone
By services, 6 April, 2021 7 October 2020 APFF Roundtable Q. 10, 2020-0852221C6 F - Interest-free loan to a related foreign company
By services, 9 July, 2019 4 June 2019 Internal T.I. 2018-0783441I7 F - Sale of land by a resident of Hong Kong
By services, 11 June, 2019 15 May 2019 IFA Roundtable Q. 8, 2019-0798841C6 - Active Trade or Business Test under the LOB Clause
By services, 11 June, 2019 15 May 2019 IFA Roundtable Q. 7, 2019-0798821C6 - Subsection 246(1) and Non-Residents
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By services, 30 October, 2018 27 March 2018 External T.I. 2017-0715561E5 - Withholding tax on royalties for streamed content