MARC Record from harvard_bibliographic_metadata

LEADER: 01836cam a22003614a 4500
001 012035302-4
005 20100111114548.0
008 090414s2009 onc b 000 0 eng
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020 $a0888082258
035 0 $aocn318668024
040 $aNLC$beng$cNLC$dVP@$dSLA$dMH-L
043 $an-cn---
050 4 $aKE5787$b.A94x 2009
055 0 $aKE5695$bA79 2009
055 06 $aKF6334 ZA2$bA79 2009$2kfmod
082 04 $a343.7105/248$222
100 1 $aArnold, Brian J.
245 10 $aReforming Canada's international tax system :$btoward coherence and simplicity /$cBrian J. Arnold.
260 $aToronto :$bCanadian Tax Foundation,$c2009.
300 $axv, 382 p. ;$c23 cm.
490 1 $aCanadian tax paper,$x0008-512X ;$vno. 111
504 $aIncludes bibliographical references.
505 2 $aBackground and context -- The process for formulating international tax policy and legislation -- Taxation of the foreign-source income of Canadian residents -- Income earned through foreign corporations : the foreign affiliate rules -- Income earned through foreign branches -- The foreign accrual property income rules -- The foreign investment entity rules -- Financing expenses and foreign-source income -- Double-dip financing arrangements -- Non-resident trusts -- Taxation of non-residents and tax treaties -- Canada's tax treaties -- A final thought on tax havens -- Summary of recommendations.
650 0 $aIncome tax$zCanada$xForeign income.
650 0 $aIncome tax$xLaw and legislation$zCanada.
650 0 $aCorporations, Foreign$xTaxation$zCanada.
650 0 $aInvestments, Foreign$xTaxation$xLaw and legislation$zCanada.
650 0 $aDouble taxation$zCanada$vTreaties.
710 2 $aCanadian Tax Foundation.
830 0 $aCanadian tax papers ;$vno. 111.
988 $a20090715
906 $0OCLC