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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 ; [written by] Cindy Harvey ... [et al].
  
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• Other Contributors/Collections:Vidal, Jean-Pierre, 1958-
  Allard, Marie-Pierre, 1972-
  Robson, Julie.
  Rizqy, Marwah.
  
• Published/Created:Toronto, Ontario : Thomson Reuters, [2022]
  

• Holdings

  Holdings Record Display

  • Location: c.1  Temporarily shelved at LAW LIBRARY reference room (level 2)Where is this?
    
  • Call Number: KE5787 .I61 2022
    
  • 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:Tenth edition.
  
• Description:1 volume (various pagings) : illustrations ; 23 cm
  
• Summary:"In this 2020 edition of the book Introduction to International Tax in Canada, you will discover that the main novelty is the new chapter 4 ("Status and Structure of Tax Treaties"), written by Allison Christians and Nicolas Benőt-Guay. This chapter deals with the legal form, the binding nature, the reciprocity, the bilateral tax treaty structure and the Multilateral Instrument. In the area of novelties, we must also mention the "Special Comment Regarding the COVID-19 Crisis," written by Marwah Rizqy. This comment is short, but it provides some leads that can be followed to get more information on certain aspects of the consequences of the pandemic in the area of international taxation. As usual, this new edition includes many improvements and updates."--Amazon.com
  
• ISBN:9781668703670 paperback
  166870367X paperback
  
• Contents:Part 1. Key points. Fundamental objectives and principles
  Overview of the BEPS project
  History of tax treaties
  Status and structure of tax treaties
  Tax law interpretation
  Interpretation of Canadian tax treaties
  Residence in Canada
  Permanent establishment in Canada
  Part 2. Canadian-source income. Part I Tax for a non-resident of Canada
  Part XIII and Part XIV Tax
  Part XIII Anti-avoidance rules : sections 212.1 and 212.3 of the ITA
  Cross-border financing
  Cash pooling arrangements
  Part 3. Foreign-source income. Taxation of foreign-source income
  Foreign affiliates I: Foreign accrual property income
  Foreign affiliates II: Dividend to shareholders
  Foreign affiliates III: Income recharacterization
  Foreign affiliates IV: Financing
  Foreign affiliates V: Anti-avoidance rules
  Taxation of an offshore investment fund property (section 94.1)
  Part 4. Transfer pricing. Transfer pricing I: the OECD guidelines
  Transfer pricing II: Canadian rules
  Transfer pricing III: Intangibles, services, cost contribution arrangements
  Transfer pricing IV: U.S. regulations
  Part 5. Special topics. Taxation of non-resident trusts
  Expatriates
  Multilateral instrument (action 15)
  e-Commerce
  Tax treatment of foreign exchange gains and losses
  Exchange of information
  Part 6. U.S. Taxation. Introduction to U.S. taxation
  Estate planning in a Canadian-U.S. context.