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Bibliographic Record Display

• Title:International taxation in Canada : principles and practices / Jinyan Li, Arthur Cockfield, J. Scott Wilkie.
  
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• Author/Creator:Li, Jinyan, 1963- author.
  
• Other Contributors/Collections:Cockfield, Arthur J., author.
  Wilkie, J. Scott, author.
  
• Published/Created:Markham : LexisMexis Canada, ©2014.
  

• Holdings

  Holdings Record Display

  • Location:Temporarily shelved at LAW LIBRARY reference room (level 2)Where is this?
    Temporarily shelved at LAW LIBRARY reference room (level 2)
    
  • Call Number: KE5695 .L5 2014
    
  • 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:3rd ed.
  
• Description:xxxiii, 583 p. ; 23 cm
  
• Notes:Includes index.
  
• ISBN:0433475676
  9780433475675
  
• Contents: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.