Catalogue


International taxation in Canada : principles and practices /
Jinyan Li, Arthur Cockfield, J. Scott Wilkie.
edition
Fourth edition.
imprint
Toronto, Ontario : LexisNexis, 2018.
description
xxxviii, 573 pages ; 25 cm
ISBN
9780433495642
format(s)
Book
Holdings
More Details
imprint
Toronto, Ontario : LexisNexis, 2018.
isbn
9780433495642
contents note
Chapter 1: Introduction -- Part I. Fundamentals of International Taxation in Canada -- Chapter 2: System Design -- Chapter 3: Tax Treaties -- Chapter 4: Tax Jurisdiction -- Chapter 5: Transfer Pricing -- Part II. Inbound Taxation -- Chapter 6: Overview: Taxation of Nonresidents Earning Income from Canada -- Chapter 7: Non-residents "Employed in Canada" -- Chapter 8: Non-residents "Carrying on Business in Canada" -- Chapter 9: Non-residents Disposing "Taxable Canadian Property" -- Chapter 10: Non-residents Receiving Payments from Canada -- Part III. Outbound Taxation -- Chapter 11: Overview: Taxation of Residents Earning Income from Foreign Countries -- Chapter 12: Foreign Tax Credit -- Chapter 13: Non-resident Trusts -- Chapter 14: Foreign Affiliates -- Chapter 15: Foreign Investment Intermediaries -- Part IV. Tax Avoidance and Administration -- Chapter 16: Tax Planning, Tax Havens and the Compatibility of Tax Systems -- Chapter 17: Anti-Avoidance Rules -- Chapter 18: Tax Administration and Dispute Resolution -- Part V. International Trade -- Chapter 19: International Trade and Tax -- Appendix: Convention Between Canada and the United States of America With Respect to Taxes on Income and on Capital.
general note
Includes index.
catalogue key
11770356

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