Introduction to International Tax in Canada PDF Download
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Author: Marie-Pierre Allard
Publisher:
ISBN: 9781668703670
Category : Corporations, Foreign
Languages : en
Pages : 0
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Book Description
"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
Author: Marie-Pierre Allard
Publisher:
ISBN: 9781668703670
Category : Corporations, Foreign
Languages : en
Pages : 0
Get Book
Book Description
"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
Author: Jean-Pierre Vidal
Publisher:
ISBN: 9780779883325
Category :
Languages : en
Pages :
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Book Description
Author: Jean-Pierre Vidal
Publisher:
ISBN: 9780779883691
Category : Corporations, Foreign
Languages : en
Pages :
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Book Description
Author: Jinyan Li
Publisher:
ISBN: 9780433495642
Category : Income tax
Languages : en
Pages : 573
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Book Description
Author: Paul R. McDaniel
Publisher:
ISBN: 9789041136565
Category : Aliens
Languages : en
Pages : 0
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Book Description
This book provides an introduction to the application of the United States international taxation system to taxpayers investing or transacting business in the US and other countries. It sets forth the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work, or carry on a trade or business in the US or abroad.
Author: Jean-Pierre Vidal
Publisher:
ISBN: 9780779863044
Category : Corporations, Foreign
Languages : en
Pages :
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Book Description
Author: Reuven S. Avi-Yonah
Publisher: Edward Elgar Publishing
ISBN: 1788978498
Category : Double taxation
Languages : en
Pages : 231
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Book Description
This Second Edition provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax. This small but powerful book surveys the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as providing an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes. It includes new material on BEPS, the EU Anti Tax Avoidance Package, and the US Tax Cuts and Jobs Act.
Author: Reuven S. Avi-Yonah
Publisher: Edward Elgar Publishing
ISBN: 1781952329
Category : Law
Languages : en
Pages : 169
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Book Description
Advanced Introduction to International Tax Law provides a concise yet wide-ranging overview of the key issues surrounding taxation and international law from a world authority on international tax. Systems of taxation deviate between jurisdictio
Author: Jinyan Li
Publisher:
ISBN: 9780433463023
Category : Income tax
Languages : en
Pages : 517
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Book Description
Nonetheless, Canada's international tax laws have become more and more complicated over time. This unique book provides an understanding of the main principles and practices that frame international tax rules, which will assist you when confronted with the seemingly endless tax complexities of cross-border transactions, along with an appreciation of how foreign tax laws interact with their Canadian counterparts."--Pub. desc.
Author: John Abrahamson
Publisher: Kluwer Law International B.V.
ISBN: 9403510951
Category : Law
Languages : en
Pages : 448
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Book Description
Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. This book provides a thorough, practical analysis of international taxation issues as they affect the banking industry. Thoroughly explaining banking’s significant benefits and risks and its taxable activities, the book’s broad scope examines such issues as the following: taxation of dividends and branch profits derived from other countries; transfer pricing and branch profit attribution; taxation of global trading activities; tax risk management; provision of services and intangible property within multinational groups; taxation treatment of research and development expenses; availability of tax incentives such as patent box tax regimes; swaps and other derivatives; loan provisions and debt restructuring; financial technology (FinTech); group treasury, interest flows, and thin capitalisation; tax havens and controlled foreign companies; and taxation policy developments and trends. Case studies show how international tax analysis can be applied to specific examples. The Organisation for Economic Co-operation and Development Base Erosion and Profit Shifting (OECD BEPS) measures and how they apply to banking taxation are discussed. The related provisions of the OECD Model Tax Convention are analysed in detail. The banking industry is characterised by rapid change, including increased diversification with new banking products and services, and the increasing significance of activities such as shadow banking outside current regulatory regimes. For all these reasons and more, this book will prove to be an invaluable springboard for problem solving and mastering international taxation issues arising from banking. The book will be welcomed by corporate counsel, banking law practitioners, and all professionals, officials, and academics concerned with finance and its tax ramifications.
