[Verse 1] Canada builds bridges across the world Bilateral treaties, flags unfurled To stop the double tax from taking hold OECD Model guides the way we're told Vienna Convention helps us read between The lines of treaties, keeping meanings clean [Chorus] Treaties map the way, PPT to stay Permanent establishment marks the day MAP will solve disputes along the way Bilateral bridges keep double tax at bay Treaties map the way, that's how we play In the global tax game every single day [Verse 2] Fixed place of business, six months or more Permanent establishment opens up the door For source country taxation rights to flow But treaty shopping schemes, we have to know Principal purpose test will block the game When tax avoidance is the only aim [Chorus] Treaties map the way, PPT to stay Permanent establishment marks the day MAP will solve disputes along the way Bilateral bridges keep double tax at bay Treaties map the way, that's how we play In the global tax game every single day [Bridge] When countries disagree on what the treaty means Mutual Agreement Procedure cleans The slate between the competent authorities Working together to resolve uncertainties Vienna rules guide interpretation's art While OECD comments play their part [Verse 3] From residence to source, the treaty flows Dividing up the tax that someone owes But artificial structures won't succeed When PPT examines the taxpayer's need The network grows with each bilateral tie Protecting taxpayers beneath the sky [Chorus] Treaties map the way, PPT to stay Permanent establishment marks the day MAP will solve disputes along the way Bilateral bridges keep double tax at bay Treaties map the way, that's how we play In the global tax game every single day [Outro] Bilateral treaties, worldwide they spread Keeping double taxation fears at bay instead
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