Reforming Canada's international tax system : toward coherence and simplicity / Brian J. Arnold.
Tipo de material:
TextoSeries Canadian tax papers ; no. 111.Detalles de publicación: Toronto : Canadian Tax Foundation, c2009. Descripción: xv, 382 p. ; 23 cmISBN: 9780888082251; 0888082258 (pbk.)Tema(s): Income tax -- Canada -- Foreign income | Income tax -- Law and legislation -- Canada | Corporations, Foreign -- Taxation -- Canada | Investments, Foreign -- Taxation -- Law and legislation -- Canada | Double taxation -- Canada -- Treaties | Impôt sur le revenu -- Canada -- Revenus étrangers | Impôt sur le revenu -- Droit -- Canada | Sociedades -- Impuestos -- Derecho -- Canada | Tributación de no residentes -- Canada | Doble imposición -- Derecho -- CanadaClasificación CDD: 343.7105/248
Contenidos parciales:
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.
| Tipo de ítem | Biblioteca de origen | Signatura | URL | Estado | Fecha de vencimiento | Código de barras | Reserva de ítems |
|---|---|---|---|---|---|---|---|
| Monografías | 01. BIBLIOTECA CAMPUS JEREZ | Fn-3235 (Navegar estantería(Abre debajo)) | Texto completo | Disponible Ubicación en estantería | Bibliomaps® | 3742611609 |
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Includes bibliographical references.
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.
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