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• Title:International taxation in Canada : principles and practices / Jinyan Li, Osgoode Law School of York University; Arthur Cockfield, Queen's University Faculty of Law; with J. Scott Wilkie, Blake, Cassels & Graydon LLP.
  
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• Variant Title:Taxation in Canada
  
• Author/Creator:Li, Jinyan, 1963- author.
  
• Other Contributors/Collections:Cockfield, Arthur J., author.
  Wilkie, J. Scott, author.
  
• Published/Created:Toronto, Ontario : LexisNexis, [2018]
  ©2018
  

• Holdings

  Holdings Record Display

  • Location: c.1  Temporarily shelved at LAW LIBRARY reference room (level 2)Where is this?
    c.2  Temporarily shelved at LAW LIBRARY reference room (level 2)
    
  • Call Number: KE5759 .L5 2018
    
  • Number of Items:2
    
  • Status:Available
    

   
• Library of Congress Subjects:Income tax--Canada--Foreign income.
  Investments, Foreign--Taxation--Law and legislation--Canada.
  Taxation--Law and legislation--Canada.
  
• Edition:Fourth edition.
  
• Description:xxxviii, 573 pages ; 23 cm
  
• Summary:The first comprehensive book on Canadian international tax law, International Taxation in Canada {u2013} Principles and Practices was originally published in 2006. Now in its fourth edition, it has become the leading book on this topic in Canada and is the most widely-adopted book for classroom usage at Canadian law schools. A unique and resourceful tool, it provides an understanding of the underlying policy governing international tax rules as well as how foreign tax laws interact with Canadian laws.
  
• Notes:Contains table of cases.
  Includes bibliographical references and index.
  
• ISBN:9780433495642
  0433495642
  
• Contents:Introduction
  Canadian international taxation : system design
  Tax jurisdiction
  Transfer pricing
  Overview : taxation of non-residents earning income from Canada
  Being employed in Canada
  "Carrying on business in Canada"
  Disposing of "taxable Canadian property"
  Receiving payments from Canada
  Overview : taxation of residents earning income from foreign countries
  Foreign tax credit
  Non-resident trusts
  Foreign affiliates
  Foreign investment intermediaries
  Tax planning and anti-avoidance rules
  Tax reporting and global tax information exchange
  Cross-border tax cooperation and dispute resolution
  International trade and tax.