Metal Streams in Foreign Affiliates

Author: Geoffrey S. Turner

Originally published in the CCH International Tax Newsletter, this article considers the principal features of the typical metal stream transaction that are relevant from a tax perspective. The focus is on the common situation of a Canadian parent company owning a non-Canadian mining property through a foreign affiliate, and selling a metal stream based on the future production from that foreign affiliate’s mining property.

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Geoffrey S. Turner
Geoffrey S. Turner

Senior Counsel




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