Assertion: foreigner's country | /r/CapableOf | provide extra relief
Facets:
value: for the underlying foreign taxes
type: OTHER
value: except for dividends on certain reorganizations
type: OTHER
Source sentences:
text: Some countries may also provide extra relief for the underlying foreign taxes paid on income earned in Canada Branch tax which was previously deferred is payable upon the discontinuance of business, except for dividends on certain reorganizations that involve the formation of a Canadian subsidiary Withholding tax is payable on deemed dividends resulting from the discontinuance of the company Licensing fees must be paid in provinces where a branch is established and the corporation operates.