Principles of Canadian Income Tax Law

Principles of Canadian Income Tax Law PDF Author: Jinyan Li
Publisher:
ISBN: 9780779880812
Category : Income tax
Languages : en
Pages : 606

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Book Description

Principles of Canadian Income Tax Law

Principles of Canadian Income Tax Law PDF Author: Jinyan Li
Publisher:
ISBN: 9780779880812
Category : Income tax
Languages : en
Pages : 606

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Book Description


The Fundamentals of Canadian Income Tax

The Fundamentals of Canadian Income Tax PDF Author: Vern Krishna
Publisher: Carswell Legal Publications
ISBN: 9780459390808
Category : Law
Languages : en
Pages : 1272

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International Taxation in Canada

International Taxation in Canada PDF Author: Jinyan Li
Publisher:
ISBN: 9780433532255
Category : Double taxation
Languages : en
Pages : 0

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Book Description
"This book provides an understanding of the underlying policy governing international tax rules as well as how foreign tax laws interact with Canadian laws. In this edition, the authors are looking to make the book more accessible to students and young practitioners while aiming to make it valuable to judges and seasoned practitioners as well. This book is the starting point for students to enter the area of international taxation without being overwhelmed by its scope and complexity, and provides a useful summary for practitioners when navigating the complex rules of international taxation. What’s New: - Improves on earlier editions by shedding a brighter light on the “why” and “how” questions. - More context and explanation of historical evolution of key international tax rules and principles, as well as the major influences and constraints on Canadian International law - Most chapter significantly rewritten - New chapter dedicated exclusively to Tax Treaties - Taxation of Foreign Affiliates is now in 2 separate chapters (Chapter 15 focuses on passive income and Chapter 16 focuses on active business income and the foreign affiliate dividend regime) - Two NEW Chapters (Chapter 11 on the taxation of foreign-controlled Canadian corporations and Chapter 17 on recent international tax reforms through the BEPS projects and the future of Canadian income tax law)."--

Taxing Multinationals

Taxing Multinationals PDF Author: Lorraine Eden
Publisher: University of Toronto Press
ISBN: 9780802007766
Category : Business & Economics
Languages : en
Pages : 788

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Book Description
Eden examines how transfer pricing has been handled in different disciplines, including international business, economics, accounting, law and public policy.

White Paper on Tax Reform

White Paper on Tax Reform PDF Author: CCH Canadian Limited
Publisher: Don Mills, Ont. : CCH Canadian
ISBN:
Category : Corporations
Languages : en
Pages : 358

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Book Description
The 1987 tax reform package considered.

Income Tax Law

Income Tax Law PDF Author: Vern Krishna
Publisher:
ISBN: 9781552212356
Category : Income tax
Languages : en
Pages : 746

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Book Description
This book is a comprehensive, up-to-date treatise on income tax law in Canada. The book introduces students and practitioners to income tax law in its broadest dimensions. It addresses the subject matter based on principles, policy, and practice. The objective is to explain what the law is, why it is the way it is, and how it works (or does not).

Canada-U.S. Tax Treaty

Canada-U.S. Tax Treaty PDF Author:
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 52

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Book Description


Byrd and Chen's Canadian Tax Principles, 2010-2011 Edition

Byrd and Chen's Canadian Tax Principles, 2010-2011 Edition PDF Author: Clarence Byrd
Publisher: Prentice Hall
ISBN: 9780132147521
Category : Income tax
Languages : en
Pages : 1172

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Book Description
Written in an accessible style, this text assumes that the student has no previous education in taxation. Byrd & Chen's Canadian Tax Principles, 2010-2011 Edition, can be used with or without other source materials (this includes the Income Tax Act, Information Circulars, Interpretation Bulletins, and other official materials). The Income Tax Act is referenced in the text where appropriate for further independent study. Students should be able to solve all of the end-of-chapter problems by relying solely on the text as a reference. The text and problem materials are comprehensive of the syllabus requirements of the CGAs, CAs, and CMAs. For your convenience, the text material is now presented in two separate volumes.

Our Selfish Tax Laws

Our Selfish Tax Laws PDF Author: Anthony C. Infanti
Publisher: MIT Press
ISBN: 0262038242
Category : Business & Economics
Languages : en
Pages : 253

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Book Description
Why tax law is not just a pocketbook issue but a reflection of what and whom we, as a society, value. Most of us think of tax as a pocketbook issue: how much we owe, how much we'll get back, how much we can deduct. In Our Selfish Tax Laws, Anthony Infanti takes a broader view, considering not just how taxes affect us individually but how the tax system reflects our culture and society. He finds that American tax laws validate and benefit those who already possess power and privilege while starkly reflecting the lines of difference and discrimination in American society based on race, ethnicity, socioeconomic class, gender, sexual orientation and gender identity, immigration status, and disability. Infanti argues that instead of focusing our tax reform discussions on which loopholes to close or which deductions to allow, we should consider how to make our tax system reflect American ideals of inclusivity rather than institutionalizing exclusion. After describing the theoretical and intellectual underpinnings of his argument, Infanti offers two comparative case studies, examining the treatment of housing tax expenditures and the unit of taxation in the United States, Canada, France, and Spain to show how tax law reflects its social and cultural context. Then, drawing on his own work and that of other critical tax scholars, Infanti explains how the discourse surrounding tax reform masks the many ways that the American tax system rewards and reifies privilege. To counter this, Infanti urges us to work together to create a society with a tax system that respects and values all Americans.

Explanatory Notes to Legislative Proposals Relating to Income Tax

Explanatory Notes to Legislative Proposals Relating to Income Tax PDF Author: Canada. Department of Finance
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 354

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Book Description