International taxation in Canada: principles and practices
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| Format: | Book |
| Language: | English |
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Markham, Ontario
LexisNexis
2006
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| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018855695&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Physical Description: | XXVII, 441 S. |
| ISBN: | 9780433444145 |
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| adam_text | INTERNATIONAL TAXATION IN CANADA PRINCIPLES AND PRACTICES JINYAN LI
OSGOODE HALL FACULTY OF LAW ARTHUR COCKFIELD QUEEN S UNIVERSITY FACULTY
OF LAW J. SCOTT WILKIE OSIER, HOSKIN & HARCOURT LLP LEXISNEXIS* B 358814
TABLE OF CONTENTS ABOUT THE AUTHORS III PREFACE V TABLE OF CASES XXI
CHAPTER 1: INTRODUCTION 1 A. THE NATURE OF INTERNATIONAL TAXATION 1 B.
MAJOR THEMES 3 C. ORGANIZATION OF THIS BOOK 4 PART I * FUNDAMENTALS OF
INTERNATIONAL TAXATION IN CANADA 7 CHAPTER 2: CONCEPTS, PRINCIPLES AND
SYSTEM DESIGN 9 A. INTRODUCTION 9 B. CANADIAN INTERNATIONAL TAX LAW 9 C.
BASIC CONCEPTS, PRINCIPLES AND POLICIES 10 1. CONCEPTS AND PRINCIPLES 10
2. POLICY CONCERNS 12 (A) EQUITY 12 (B) NEUTRALITY 13 (C) ADMINISTRATIVE
EFFICIENCY 14 D. THE SYSTEM DESIGN 14 1. SOME MATTERS OF TERMINOLOGY 15
(A) INBOUND VERSUS OUTBOUND TRANSACTIONS 15 (B) ACTIVE VERSUS PASSIVE
INCOME 15 (C) DIRECT VERSUS INDIRECT INVESTMENT 16 2. THE INBOUND RULES
17 3. THE OUTBOUND RULES 17 4. RULES APPLICABLE TO INBOUND AND OUTBOUND
TRANSACTIONS 18 E. GENERAL ISSUES 19 REFERENCES 22 CHAPTER 3: TAX
TREATIES 23 A. INTRODUCTION 23 B. LEGAL EFFECTS OF TAX TREATIES 23 1.
RELATIONSHIP WITH DOMESTIC LAW 23 2. TAXPAYERS RELIANCE ON TREATIES 24
3. LEGAL EFFECTS ON PROVINCES 24 C. THE CANADIAN TREATY NETWORK 25 TABLE
OF CONTENTS 1. MODEL TREATIES 25 2. PURPOSES 26 3. MAJOR PROVISIONS 27
(A) SCOPE OF APPLICATION 28 (B) GENERAL DEFINITIONS 28 (C) ALLOCATING
TAX JURISDICTION 29 (D) ELIMINATION OF DOUBLE TAXATION 33 (E)
ADMINISTRATIVE CO-OPERATION 35 D. INTERPRETATION OF TAX TREATIES 36 1.
SPECIAL FEATURES OF TREATY INTERPRETATION 36 2. GENERAL APPROACH 37 3.
MEANING OF TERMS 38 4. OBJECT AND PURPOSE OF TREATIES 41 5. EXTRINSIC
MATERIALS 42 (A) THE OECD MODEL AND ITS COMMENTARIES 42 (B) TECHNICAL
EXPLANATION OF THE CANADA-U.S. TREATY 43 (C) FOREIGN JURISPRUDENCE 43 6.
THE CROWN FOREST CASE 43 E. TREATY ABUSE 45 1. BENEFITS LIMITATION
PROVISIONS 45 2. SPECIFIC TREATY ANTI-AVOIDANCE RULES 46 3. DOMESTIC
ANTI-TREATY ABUSE RULES 46 4. PREVENTION OF TAX AVOIDANCE THROUGH
INTERPRETATION 46 REFERENCES 47 CHAPTER 4: TAX JURISDICTION 4 9 A.
INTRODUCTION 49 B. JURISDICTIONAL PRINCIPLES 49 C. RESIDENCE IN
CANADA: OVERVIEW 51 D. RESIDENCE OF INDIVIDUALS 52 1. ORDINARY RESIDENTS
52 2. SOJOURNERS 54 3. DUAL RESIDENCE 55 E. RESIDENCE OF CORPORATIONS 55
1. THE CORPORATE PERSON 55 2. THE COMMON LAW TEST: PLACE OF CENTRAL
MANAGEMENT AND CONTROL 56 3. THE STATUTORY PLACE OF INCORPORATION TEST
58 4. DUAL RESIDENCE 59 F. RESIDENCE OF TRUSTS AND PARTNERSHIPS 59 G.
CHANGING RESIDENCE 60 H. SOURCE OF INCOME 62 1. OVERVIEW 62 TABLE OF
CONTENTS XI 2. PLACE OF ECONOMIC ACTIVITY 63 3. PLACE OF RESIDENCE OF
THE PAYER 63 4. THE BASE-EROSION TEST 64 REFERENCES 65 PART II * INBOUND
TAXATION 67 CHAPTER 5: OVERVIEW: TAXATION OF NON-RESIDENTS EARNING
INCOME FROM CANADA 69 A. THE ISSUES 69 B. SYSTEM DESIGN 70 C.
FUNDAMENTAL PRINCIPLES 71 D. POLICY CONCERNS 72 E. PART I TAXES 75 1.
TAXABLE ACTIVITIES 75 2. TAX LIABILITY 75 (A) NET INCOME 76 (B) TAXABLE
INCOME 77 (C) TAX PAYABLE 77 F. PART XIII TAXES 78 G. RELATIONSHIP
BETWEEN PART I AND PART XIII 79 REFERENCES 79 CHAPTER 6: NON-RESIDENTS
EMPLOYED IN CANADA 81 A. CANADIAN TAX LIABILITY 81 B. EMPLOYMENT 81
C. EMPLOYED IN CANADA 83 D. INCOME ATTRIBUTABLE TO CANADIAN EMPLOYMENT
85 E. TREATY RELIEF 86 REFERENCES 86 CHAPTER 7: NON-RESIDENTS CARRYING
ON BUSINESS IN CANADA 89 A. CORE ISSUE IN INBOUND TAXATION 89 B.
BUSINESS 89 1. GENERAL MEANING 89 2. BUSINESS VERSUS PASSIVE
INVESTING 90 C. CARRYING ON BUSINESS IN CANADA 91 1. THRESHOLD FOR
CANADIAN TAXATION 91 2. MEANING OF CARRYING ON BUSINESS IN CANADA 91
3. PRODUCTIVE ACTIVITIES 93 4. SELLING AND PROMOTION ACTIVITIES 93 5.
BUSINESS AGENTS 95 6. CANADIAN REAL PROPERTY AND RESOURCE PROPERTY 96 D.
ATTRIBUTION OF INCOME TO A CANADIAN BUSINESS 96 E. TREATY LIMITATION 98
XII TABLE OF CONTENTS 1. GENERAL PRINCIPLES 98 2. MEANING OF PERMANENT
ESTABLISHMENT AND FIXED BASE 98 3. ATTRIBUTION OF PROFITS TO
PERMANENT ESTABLISHMENT 102 4. ARTISTES AND ATHLETES 103 REFERENCES 104
CHAPTER 8: NON-RESIDENTS DISPOSING TAXABLE CANADIAN PROPERTY 105 A.
OVERVIEW 105 B. TAXABLE CANADIAN PROPERTY 105 1. REAL PROPERTY 106 2.
SHARES , 106 3. EQUITY INTEREST IN PARTNERSHIPS AND TRUSTS 108 4.
BUSINESS ASSETS 108 C. COMPUTATION OF TAXABLE CAPITAL GAINS 108 D. TAX
COMPLIANCE 109 E. TREATY LIMITATION 109 REFERENCES 111 CHAPTER 9:
NON-RESIDENTS RECEIVING PAYMENTS FROM CANADA 113 A. INTRODUCTION 113 B.
PORTFOLIO VERSUS DIRECT INVESTMENT IN CANADA 113 C. LEGISLATIVE
FRAMEWORK: PART XIII 114 D. DIVIDENDS AND REPATRIATION OF BRANCH PROFITS
116 1. DIVIDENDS 116 2. CANADIAN SOURCE 117 3. PORTFOLIO VERSUS DIRECT
INVESTORS 117 4. BRANCH PROFITS 118 E. INTEREST 119 1. INTEREST : 119
2. CANADIAN SOURCE 119 3. PORTFOLIO INTEREST EXEMPTIONS 120 F. DIRECT
INTEREST AND THIN-CAPITALIZATION RULES 121 1. DEBT VERSUS EQUITY 121 2.
NON-ARM S LENGTH SHAREHOLDER/LENDERS 122 3. THIN CAPITALIZATION 123 4.
BACK-TO-BACK LOANS 124 5. INTERACTION WITH TAX TREATY PROVISIONS 125 G.
RENTS, ROYALTIES AND SIMILAR PAYMENTS 126 1. RENTS AND ROYALTIES 126
2. SIMILAR PAYMENTS 127 3. ROYALTY DEFINED IN TREATIES 129 4. CANADIAN
SOURCE 131 TABLE OF CONTENTS XIII 5. EXEMPTIONS 132 H. MANAGEMENT AND
ADMINISTRATION FEES 132 I. OTHER PAYMENTS 134 1. ESTATE OR TRUST INCOME
134 2. PENSIONS 134 3. RETIRING ALLOWANCES AND OTHER AMOUNTS 135 4.
PAYMENT FOR ACTING SERVICES 135 J. NET BASIS ELECTIONS 136 REFERENCES
136 PART III * OUTBOUND TAXATION 139 CHAPTER 10: OVERVIEW: TAXATION OF
RESIDENTS EARNING INCOME FROM FOREIGN COUNTRIES 14 1 A. THE ISSUES 141
B. BASIC PRINCIPLES 142 C. POLICY DIRECTIONS: SIGNPOSTS TO THE
LEGISLATION 143 1. CAPITAL IMPORT NEUTRALITY 144 2. CAPITAL EXPORT
NEUTRALITY 145 3. PASSIVE PORTFOLIO INCOME VERSUS ACTIVE BUSINESS INCOME
146 D. TRANSFORMING POLICY INTO LEGISLATIVE FRAMEWORK 147 E. FOREIGN
DIRECT SYSTEM 148 1. FOREIGN BUSINESS INCOME 148 2. FOREIGN PASSIVE
INCOME 149 F. FOREIGN INDIRECT SYSTEM 149 1. FOREIGN INTERMEDIARIES 149
2. INDIRECT FOREIGN PORTFOLIO INCOME 150 (A) NON-RESIDENT TRUSTS 150 (B)
CONTROLLED FOREIGN AFFILIATES 152 (C) FOREIGN INVESTMENT ENTITIES 153 3.
FOREIGN INDIRECT BUSINESS INCOME 155 4. THE ARCHITECTURE AND GENERAL
CONCEPTS 157 REFERENCES 158 CHAPTER 11: THE FOREIGN TAX CREDIT 161 A.
INTRODUCTION 161 B. METHODS OF RELIEVING DOUBLE TAXATION 161 C. FOREIGN
TAX CREDIT: AN OVERVIEW 165 1. ELIGIBILITY.... 165 2. CREDITABLE INCOME
OR PROFITS TAXES 165 3. SOURCE OF INCOME 167 D. COMPUTING THE CREDIT
171 1. FOREIGN TAX PAID 172 2. CANADIAN TAX OTHERWISE PAYABLE 173 XI V
TABLE OF CONTENTS 3. EXAMPLE 174 E. EXCESS CREDITS 175 1. CAUSES 175 2.
RELIEF MEASURES 176 F. FOREIGN TAX CREDIT TRADING 179 G. EFFECT OF TAX
TREATIES 182 REFERENCES 183 CHAPTER 12: NON-RESIDENT TRUSTS 185 A.
OUTLINE 185 B. PERIOD OF LEGISLATIVE TRANSITION 186 C. THE FORMER RULE
186 1. POLICY OBJECTIVE 186 2. CONDITIONS OF APPLICATION 187 3. CANADIAN
TAX CONSEQUENCES... 188 D. NEW SECTION 94 190 1. RATIONAL AND KEY
ARCHITECTURAL FEATURES 190 2. THE CHARGING RULE 191 3. APPLICATION OF
NEW S. 94 192 (A) RESIDENT CONTRIBUTOR 192 (B) RESIDENT BENEFICIARY 192
(C) COVERED TRUSTS 193 (D) INDIRECT TRANSFERS 193 4. EXCLUSIONS FROM
APPLICATION OF S. 94 194 (A) ARM S LENGTH TRANSFERS 194 (B) OTHER
EXCLUSIONS 195 E. CONCLUSION 196 REFERENCES 197 CHAPTER 13: FOREIGN
AFFILIATES 199 A. INTRODUCTION 199 B. OVERVIEW OF THE FOREIGN AFFILIATE
SYSTEM 199 1. ARCHITECTURE 199 2. POLICY 200 3. KEY CONCEPTS 202 (A)
CONTROLLED FOREIGN AFFILIATE AND FOREIGN AFFILIATE 203 (B) FOREIGN
ACCRUAL PROPERTY INCOME (FAPI) AND FOREIGN ACTIVE BUSINESS INCOME 204
(C) DESIGNATED TREATY COUNTRY 205 (D) SURPLUS ACCOUNTING 205 (E)
EXEMPT SURPLUS AND EXEMPT DIVIDENDS 205 (F) TAXABLE SURPLUS AND TAXABLE
DIVIDENDS 206 (G) PRE-ACQUISITION SURPLUS 206 TABLE OF CONTENTS XV C.
THE FAPI REGIME 207 1. THE CHARGING RULE 207 2. CONTROLLED FOREIGN
AFFILIATES DEFINED 208 (A) CORPORATION 208 (B) EQUITY 209 (C)
CONTROL 209 3. FOREIGN ACCRUAL PROPERTY INCOME DEFINED 211 (A)
INCOME FROM PROPERTY 211 (B) BASE EROSION RULES 212 (C) SERVICES
INCOME 214 (D) ACTIVE BUSINESS INCOME AND NOTION OF CORPORATE GROUP
215 4. COMPUTATION OF FAPI 218 (A) GENERAL INCLUSIONS AND EXCLUSIONS 218
(B) CAPITAL GAINS 219 5. IMPUTATION OF FAPI TO CANADIAN SHAREHOLDERS 220
(A) GENERAL RULE 220 (B) CREDIT FOR FOREIGN TAX 221 (C) ADJUSTMENTS TO
COST BASE OF SHARES AND SUBSEQUENT DIVIDENDS 222 D. DIVIDENDS FROM
FOREIGN AFFILIATES 222 1. GENERAL COMMENTS 222 2. DIVIDENDS OUT OF
EXEMPT SURPLUS 224 3. TAXABLE SURPLUS DIVIDENDS 224 (A) INDIRECT FOREIGN
TAX CREDIT 225 (B) FOREIGN WITHHOLDING TAX 226 4. PRE-ACQUISITION
SURPLUS 227 5. CONSTRUCTIVE DISPOSITION: GAINS TREATED AS DIVIDENDS 227
E. LINKING FAPI AND DIVIDENDS REGIMES 227 F. CHANGES IN THE OWNERSHIP OF
FOREIGN AFFILIATES 228 REFERENCES 230 CHAPTER 14: FOREIGN INVESTMENT
ENTITIES 233 A. INTRODUCTION 233 B. OVERVIEW OF POLICY AND LEGISLATIVE
BACKGROUND 234 1. POLICY OBJECTIVES 234 2. OLD S. 94.1 * OFFSHORE
INVESTMENT FUND PROPERTY RULES 235 3. PROBLEMS WITH OLD S. 94.1 235 C.
APPLICATION OF THE FIE RULES 237 1. FOREIGN INVESTMENT ENTITY DEFINED
237 2. PARTICIPATING INTEREST 238 3. EXCLUSIONS FROM THE FIE RULES 239
XVI TABLE OF CONTENTS D. DETERMINATION OF INCOME FROM AN FIE 241 1.
PRESCRIBED INCOME RATE APPROACH 241 2. THE MARK-TO-MARKET APPROACH 242
3. INCOME ACCRUAL APPROACH 242 4. AVOIDING DOUBLE TAXATION 244 E. OTHER
CONSIDERATIONS 244 F. CONCLUSION 245 REFERENCES 246 PART IV * TAX
AVOIDANCE AND ADMINISTRATION 249 CHAPTER 15: TRANSFER PRICING 251 A.
OVERVIEW: TAX AVOIDANCE 251 B. TRANSFER PRICING: THE PROBLEM AND
PRINCIPLE 253 1. THE PROBLEM 253 2. THE ARM S LENGTH PRINCIPLE 255 C.
SECTION 247 255 1. INTRODUCTION 255 2. APPLICATION OF S. 247 256 3.
TRANSFER PRICING ADJUSTMENTS 256 4. PENALTIES AND DOCUMENTATION
REQUIREMENTS 257 5. INTERPRETATION OF S. 247 260 (A) ADMINISTRATIVE
GUIDELINES AND THEIR LEGAL EFFECTS 260 (B) TEXTUAL, CONTEXTUAL AND
PURPOSIVE INTERPRETATION 261 (C) CANADIAN JURISPRUDENCE 262 D. TRANSFER
PRICING METHODS 264 1. OVERVIEW 264 2. CUP 266 3. RESALE PRICE METHOD ,
266 4. COST-PIUS METHOD 268 5. PROFIT SPLIT METHOD 268 6. TRANSACTIONAL
NET MARGIN METHOD 271 7. FINANCIAL ARRANGEMENTS 272 8. QUALIFYING COST
CONTRIBUTION ARRANGEMENTS 273 E. THE ELUSIVENESS OF ARM S LENGTH PRICES
AND ADVANCE PRICING ARRANGEMENTS 274 F. TRANSFER PRICING AND TAX
TREATIES 275 1. INTRODUCTION 275 2. PERMANENT ESTABLISHMENTS 276 3.
CORRESPONDING ADJUSTMENTS 276 4. TRANSFER PRICING DISPUTES RESOLUTION
277 G. FORMULARY ALLOCATION 277 REFERENCES 280 TABLE OF CONTENTS XVII
CHAPTER 16: THE GENERAL ANTI-AVOIDANCE RULE (GAAR) AND INTERNATIONAL
TRANSACTIONS 283 A. INTRODUCTION 283 B. OVERVIEW OF THE GAAR 284 1.
STATUTORY FRAMEWORK 284 2. INTERPRETATION AND APPLICATION 286 (A) TAX
BENEFIT 286 (B) AVOIDANCE TRANSACTION 288 (C) MISUSE OR ABUSE 289 C.
INTERNATIONAL TRANSACTIONS 290 D. TREATY-BASED TRANSACTIONS 291 1. GAAR
ARID TAX TREATIES 291 2. TAX BENEFITS FROM TREATY-BASED TRANSACTIONS 293
3. AVOIDANCE TRANSACTION 296 4. ABUSE OF TREATIES 296 5. TREATY SHOPPING
298 (A) RESIDENCE DEFINITION 298 (B) BENEFICIAL OWNERSHIP 300 (C)
LIMITATION OF TREATY BENEFIT 303 (D) THE GAAR 304 REFERENCES 307 CHAPTER
17: INTERNATIONAL TAX ADMINISTRATION 309 A. INTRODUCTION 309 B. FEDERAL
GOVERNMENT AGENCIES 310 1. CANADA REVENUE AGENCY 310 2. DEPARTMENT OF
JUSTICE 312 3. DEPARTMENT OF FINANCE 313 C. UNILATERAL TAX MEASURES 314
1. ENFORCING TAX LIABILITIES OF RESIDENTS THROUGH ENHANCED DISCLOSURE
314 2. ENFORCING TAX LIABILITIES OF NON-RESIDENT TAXPAYERS 315 (A)
FILING TAX RETURNS 315 (B) OBLIGATIONS TO WITHHOLD 316 D. BILATERAL
CO-OPERATION 317 1. COMPETENT AUTHORITIES AND TAX TREATIES 317 2.
SPECIAL CANADA-U.S. TREATY MATTERS 319 (A) INFORMATION EXCHANGE 319 (B)
RECIPROCAL ENFORCEMENT OF TAX DEBTS 321 (C) BINDING ARBITRATION 321 E.
MULTILATERAL CO-OPERATION 323 1. GLOBAL TAX POLITICS AND THE TAX HAVEN
PROBLEM 323 (A) TAX SOVEREIGNTY AND THE ABSENCE OF A WORLD TAX
ORGANIZATION 323 XVIII TABLE OF CONTENTS (B) INTERNATIONAL TAX EVASION
AND TAX HAVENS 324 (C) INTERNATIONAL TAX AVOIDANCE AND TAX HAVENS... 325
2. OECD HARMFUL TAX COMPETITION PROJECT 327 3. CONVENTION ON MUTUAL
ADMINISTRATIVE ASSISTANCE IN TAX MATTERS 329 4. MULTILATERAL
CO-OPERATION ON AVOIDANCE TRANSACTIONS 330 5. PACIFIC ASSOCIATION OF TAX
ADMINISTRATORS 330 F. CONCLUSION 331 REFERENCES 332 PART V * OTHER
ISSUES 335 CHAPTER 18: INTERNATIONAL TRADE AND TAX 337 A. INTRODUCTION
337 B. THE GOODS AND SERVICES TAX AND INTERNATIONAL TRANSACTIONS . 337
1. OVERVIEW OF GST RULES 338 2. INTERNATIONAL ASPECTS OF THE GST 340 (A)
EXPORTING AND IMPORTING GOODS AND SERVICES... 340 (B) CHARACTERIZATION
AND PLACE OF SUPPLY RULES 341 (C) NON-RESIDENTS REGISTRATION OBLIGATIONS
342 3. GST REFORM EFFORTS AND ELECTRONIC COMMERCE 344 C. NAFTA AND
TAXATION 347 1. TAX TREATMENT OF GOODS 348 2. TAXES ON SERVICES 350 3.
NAFTA AND TAX TREATIES 351 D. WORLD TRADE ORGANIZATION AGREEMENTS AND
TAXES 351 1. GATT AND CROSS-BORDER SALES OF GOODS 352 2. GATS AND
CROSS-BORDER SERVICES 354 (A) GENERAL AND SPECIFIC OBLIGATIONS 354 (B)
PROVISIONS CONCERNING TAX MEASURES 354 REFERENCES 356 CHAPTER 19:
TAXATION OF ELECTRONIC COMMERCE 359 A. OVERVIEW 359 B. CROSS-BORDER
BUSINESS PROFITS AND SERVER/PERMANENT ESTABLISHMENTS 360 1. BACKGROUND
360 2. THE NEW SERVER/PERMANENT ESTABLISHMENT RULES 361 C. INCOME
CHARACTERIZATION OF CROSS-BORDER E-COMMERCE TRANSACTIONS 363 1. OECD
REFORM EFFORTS 363 2. CHARACTERIZATION EXAMPLE 364 D. TAX RESIDENCY AND
E-COMMERCE 366 TABLE OF CONTENTS XIX E. TRANSFER PRICING AND E-COMMERCE
TRANSACTIONS 368 F. CONCLUDING COMMENTS 370 REFERENCES 372 CHAPTER 20:
INTERNATIONAL TAXATION IN CANADA: AN EPILOGUE 375 APPENDIX: CONVENTION
BETWEEN CANADA AND THE UNITED STATES OF AMERICA WITH RESPECT TO TAXES ON
INCOME AND ON CAPITAL 379 INDEX 433
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| spellingShingle | Li, Jinyan Cockfield, Arthur Wilkie, J. Scott International taxation in Canada principles and practices Recht Steuer Income tax Canada Foreign income Investments, Foreign Taxation Law and legislation Canada Taxation Law and legislation Canada |
| title | International taxation in Canada principles and practices |
| title_auth | International taxation in Canada principles and practices |
| title_exact_search | International taxation in Canada principles and practices |
| title_full | International taxation in Canada principles and practices Jinyan Li ; Arthur Cockfield ; J. Scott Wilkie |
| title_fullStr | International taxation in Canada principles and practices Jinyan Li ; Arthur Cockfield ; J. Scott Wilkie |
| title_full_unstemmed | International taxation in Canada principles and practices Jinyan Li ; Arthur Cockfield ; J. Scott Wilkie |
| title_short | International taxation in Canada |
| title_sort | international taxation in canada principles and practices |
| title_sub | principles and practices |
| topic | Recht Steuer Income tax Canada Foreign income Investments, Foreign Taxation Law and legislation Canada Taxation Law and legislation Canada |
| topic_facet | Recht Steuer Income tax Canada Foreign income Investments, Foreign Taxation Law and legislation Canada Taxation Law and legislation Canada Kanada |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018855695&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT lijinyan internationaltaxationincanadaprinciplesandpractices AT cockfieldarthur internationaltaxationincanadaprinciplesandpractices AT wilkiejscott internationaltaxationincanadaprinciplesandpractices |