Reforming Canada's international tax system

toward coherence and simplicity

Reforming Canada's international tax system
Brian J. Arnold, Brian J. Arno ...
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Last edited by MARC Bot
December 31, 2022 | History

Reforming Canada's international tax system

toward coherence and simplicity

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Publish Date
Language
English
Pages
382

Buy this book

Book Details


Table of Contents

Background 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.

Edition Notes

Includes bibliographical references.

Published in
Toronto
Series
Canadian tax paper -- no. 111, Canadian tax papers -- no. 111.

Classifications

Dewey Decimal Class
343.7105/248
Library of Congress
KE5787 .A94x 2009

The Physical Object

Pagination
xv, 382 p.
Number of pages
382

ID Numbers

Open Library
OL45160840M
ISBN 10
0888082258
ISBN 13
9780888082251
OCLC/WorldCat
318668024

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December 31, 2022 Created by MARC Bot import new book