Research Catalog
Reforming Canada's international tax system : toward coherence and simplicity
- Title
- Reforming Canada's international tax system : toward coherence and simplicity / Brian J. Arnold.
- Author
- Arnold, Brian J.
- Publication
- Toronto : Canadian Tax Foundation, c2009.
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| Status | Format | Access | Call Number | Item Location |
|---|---|---|---|---|
Available - Can be used on site. Please visit New York Public Library - Schwarzman Building to submit a request in person. | Text | Use in library | JBE 09-1520 | Schwarzman Building - General Research Room 315 |
Details
- Additional Authors
- Canadian Tax Foundation.
- Description
- xv, 382 p.; 23 cm.
- Series Statement
- Canadian tax paper, 0008-512X ; no. 111
- Uniform Title
- Canadian tax papers ; no. 111.
- Subject
- Bibliography (note)
- Includes bibliographical references.
- Contents
- Background and context -- The process for formulating international tax policy and legislation -- Taxation of the foreign-source income of Canadian residents -- Income earned through foreign corporations : the foreign affiliate rules -- Income earned through foreign branches -- The foreign accrual property income rules -- The foreign investment entity rules -- Financing expenses and foreign-source income -- Double-dip financing arrangements -- Non-resident trusts -- Taxation of non-residents and tax treaties -- Canada's tax treaties -- A final thought on tax havens -- Summary of recommendations.
- Call Number
- JBE 09-1520
- ISBN
- 9780888082251 (pbk.)
- 0888082258 (pbk.)
- OCLC
- 318668024
- Author
- Arnold, Brian J.
- Title
- Reforming Canada's international tax system : toward coherence and simplicity / Brian J. Arnold.
- Imprint
- Toronto : Canadian Tax Foundation, c2009.
- Series
- Canadian tax paper, 0008-512X ; no. 111Canadian tax papers ; no. 111.
- Bibliography
- Includes bibliographical references.
- Added Author
- Canadian Tax Foundation.
- Research Call Number
- JBE 09-1520