Holdings Information
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.
Bibliographic Record Display
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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
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Author/Creator:Li, Jinyan, 1963- author.
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Other Contributors/Collections:Cockfield, Arthur J., author.
Wilkie, J. Scott, author.
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Published/Created:Toronto, Ontario : LexisNexis, [2018]
©2018
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Holdings
Holdings Record Display
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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)
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Call Number: KE5759 .L5 2018
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Number of Items:2
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Status:Available
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Location:
c.1
Temporarily shelved at LAW LIBRARY reference room (level 2)Where is this?
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Library of Congress Subjects:Income tax--Canada--Foreign income.
Investments, Foreign--Taxation--Law and legislation--Canada.
Taxation--Law and legislation--Canada.
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Edition:Fourth edition.
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Description:xxxviii, 573 pages ; 23 cm
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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.
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Notes:Contains table of cases.
Includes bibliographical references and index.
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ISBN:9780433495642
0433495642
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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.