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• Title:Introduction to international tax in Canada / edited by Jean-Pierre Vidal, in collaboration with Julie Robson, Marie-Pierre Allard and Marwah Rizqy [and 22 others].
  
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• Other Contributors/Collections:Rizqy, Marwah, editor.
  Allard, Marie-Pierre, 1972- editor.
  Robson, Julie, editor.
  Vidal, Jean-Pierre, 1958- editor.
  
• Published/Created:Toronto : Thomson Reuters Canada, [2018]
  ©2018
  

• Holdings

  Holdings Record Display

  • Location:LAW LIBRARY (level 3)Where is this?
    
  • Call Number: KE5864.N6 I58 2018
    
  • Number of Items:1
    
  • Status:Available
    

   
• Library of Congress Subjects:Investments, Foreign--Taxation--Law and legislation--Canada.
  Corporations, Foreign--Taxation--Law and legislation--Canada.
  Investments, Canadian--Taxation.
  Income tax--Canada--Foreign income.
  
• Edition:6th edition.
  
• Description:1 volume (various pagings) : illustrations ; 23 cm
  
• Summary:"[This book] discusses the fundamental notions of international taxation, the matter of foreign affiliates, with chapters concerning foreign accrual property income, shareholders' dividend and reclassification of certain income concepts as well as tax issues pertaining to some hot topics such as E-Commerce and BEPS. The book guides professionals and students through the concepts of transfer pricing with respect to OECD (Organization for Economic Co-operation and Development), in relation with both Canada and the United States' regulations. Finally, in addition to the theoretical section, the reader has access to valuable exercises at the end of each chapter..."-- Provided by publisher.
  
• Notes:Includes tables of legislation and cases.
  Includes bibliographical references and index.
  
• ISBN:0779883322
  9780779883325 softcover
  
• Contents:Fundamental objectives and principles / Jean-Pierre Vidal
  Overview of the BEPS project / Jean-Pierre Vidal, Angelo Nikolakakis, Jessica Di Maria and Marwah Rizqy
  History of tax treaties / Marwah Rizqy
  Tax treaties / Sophie Chatel ; Case studies and recommended solutions / Cindy Harvey
  Tax law interpretation / Chantal Jacquier, Jean-Pierre Vidal and Allison Christians
  Interpretation of Canadian tax treaties / Chantal Jacquier, Jean-Pierre Vidal and Allison Christians
  Residence in Canada / Annick Provencher, Jean-Pierre Vidal, Marie-Pierre Allard and Chantal Bélanger ; Case studies and recommended solutions / Cindy Harvey
  Permanent establishment in Canada / Annick Provencher ; Case studies and recommended solutions / Cindy Harvey
  Part I tax for a non-resident of Canada / Jean-Pierre Vidal and Florie Pellerin-Catellier
  Part XIII and Part XIV tax / Jean-Pierre Vidal and Florie Pellerin-Catellier ; Case studies and recommended solutions / Cindy Harvey
  Part XIII anti-avoidance rules : sections 212.1 and 212.3 of the ITA / Mathieu Gendron and Sara Shearmur
  Borrowing and lending of a non-resident's Canadian subsidiary / Jean-Pierre Vidal, Florie Pellerin-Catellier and Marguerite Auclair ; Case studies and recommended solutions / Sara-Michelle Marcotte-Génier
  Cash pooling arrangements / Julie Michaud, Sébastien Rheault and Jing Yu Wang
  Taxation of foreign-source income / Florie Pellerin-Catellier and Judith Charbonneau Kaplan ; Case studies and recommended solutions / Cindy Harvey
  Foreign affiliates I : foreign accrual property income / Jean-Pierre Vidal ; Case studies and recommended solutions / Cindy Harvey
  Foreign affiliates II : dividend to shareholders / Jean-Pierre Vidal ; Case studies and recommended solutions / Cindy Harvey
  Foreign affiliates III : income recharacterization / Jean-Pierre Vidal ; Case studies and recommended solutions / Cindy Harvey
  Foreign affiliates IV : financing / Angelo Nikolakakis ; Case studies and recommended solutions / Cindy Harvey
  Foreign affiliates V : anti-avoidance rules / Jean-Pierre Vidal and Marie Blanchard
  Transfer pricing I : the OECD guidelines / Jean-Pierre Vidal ; Case studies and recommended solutions / Jean-Pierre Vidal
  Transfer pricing II : Canadian rules / Jean-Pierre Vidal ; Case studies and recommended solutions / Jean-Pierre Vidal
  Transfer pricing III : intangibles, services, cost contribution arrangements / Jean-Pierre Vidal
  Transfer pricing IV : U.S. regulations / Candace M. Marriott ; Case studies and recommended solutions / Candace M. Marriott
  Taxation of non- resident trusts / Nadia Rusak and Jonathan Charron ; Case studies and recommended solutions / Nadia Rusak and Jonathan Charron
  Expatriates / Sarah Baxter ; Case studies and recommended solutions / Cindy Harvey
  Multilateral instrument (Action 15) / Marwah Rizqy and Sara Shearmur
  e-Commerce / Marwah Rizqy
  Case studies and recommended solutions / Marwah Rizqy
  Introduction to U.S. taxation / Marwah Rizqy
  Estate planning in a Canada-U.S. context / Marwah Rizqy ; Case studies and recommended solutions / Marwah Rizqy.