73 records matched your query       

Author:

Arnold, Brian J.

Title:

Reforming Canada's international tax system : toward coherence and simplicity / Brian J. Arnold.

Publisher:

Canadian Tax Foundation,

Copyright Date:

c2009

Description:

xv, 382 p. ; 23 cm.

Subject:

Income tax--Canada--Foreign income.
Income tax--Law and legislation--Canada.
Corporations, Foreign--Taxation--Canada.
Investments, Foreign--Law and legislation--Law and legislation--Canada.
Double taxation--Canada--Treaties.
Impôt sur le revenu--Canada--Revenus étrangers.
Impôt sur le revenu--Droit--Canada.
Sociétés étrangères--Impôts--Canada.
Investissements étrangers--Droit--Droit--Canada.
Double imposition--Canada--Conventions.

Other Authors:

Canadian Tax Foundation.

Notes:

Includes bibliographical references.

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.

Series:

Canadian tax paper, 0008-512X ; no. 111

ISBN:

0888082258 (pbk.)
9780888082251 (pbk.)

OCLC:

(OCoLC)318668024

Locations:

OVUX522 -- University of Iowa Libraries (Iowa City)

N5UX522 -- University of Iowa Law Library (Iowa City)