Coverart for item
The Resource Reforming Canada's international tax system : toward coherence and simplicity, Brian J. Arnold

Reforming Canada's international tax system : toward coherence and simplicity, Brian J. Arnold

Label
Reforming Canada's international tax system : toward coherence and simplicity
Title
Reforming Canada's international tax system
Title remainder
toward coherence and simplicity
Statement of responsibility
Brian J. Arnold
Creator
Contributor
Subject
Genre
Language
eng
Member of
Cataloging source
NLC
http://library.link/vocab/creatorName
Arnold, Brian J
Index
no index present
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Canadian Tax Foundation
Series statement
Canadian tax paper,
Series volume
no. 111
http://library.link/vocab/subjectName
  • Income tax
  • Income tax
  • Corporations, Foreign
  • Investments, Foreign
  • Double taxation
Label
Reforming Canada's international tax system : toward coherence and simplicity, Brian J. Arnold
Instantiates
Publication
Copyright
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
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
Dimensions
23 cm.
Extent
xv, 382 pages
Isbn
9780888082251
Isbn Type
(pbk.)
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
System control number
(OCoLC)318668024
Label
Reforming Canada's international tax system : toward coherence and simplicity, Brian J. Arnold
Publication
Copyright
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
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
Dimensions
23 cm.
Extent
xv, 382 pages
Isbn
9780888082251
Isbn Type
(pbk.)
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
System control number
(OCoLC)318668024

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      39.954941 -75.193362
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