Sentences with phrase «safe harbour provisions»

Safe harbour provisions may protect a taxpayer from penalties in some circumstances.

One area to watch closely however is the safe harbour provision where, under the rubric of «NAFTA modernization», Silicon Valley libertarians and anti-copyright activists are trying to use the trade negotiations to ensure that large and powerful internet intermediaries are absolved of any responsibility for content appearing on their sites.

Not exact matches

All such statements are made pursuant to the «safe harbour» provisions of Canadian provincial securities laws and the U.S. Private Securities Litigation Reform Act of 1995.

Trustees whose LRBAs are structured on terms consistent with the safe harbour guidelines can be certain they will not be subject to the Non-Arm's Length Income (NALI) provisions, which result in relevant income being taxed at the highest marginal rate of 47 per cent rather than the lower rates that ordinarily apply to income of SMSFs.