International taxation in Canada : principles and practices (Book, 2011) [Beloit College]
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International taxation in Canada : principles and practices

International taxation in Canada : principles and practices

Author: Jinyan Li; Arthur J Cockfield; J Scott Wilkie
Publisher: Markham : LexisNexis Canada, 2011.
Edition/Format:   Print book : English : 2nd edView all editions and formats
Summary:
"The second edition of International Taxation in Canada continues the journey of assisting the reader to understand Canada's international tax regime. The authors strive to do so as comprehensively as possible, without overwhelming their audience with the massive scope and complexity of the topic. The intended audience includes lawyers and law students in Canada as well as students of business, tax and accountancy.
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Details

Document Type: Book
All Authors / Contributors: Jinyan Li; Arthur J Cockfield; J Scott Wilkie
ISBN: 0433463023 9780433463023
OCLC Number: 772593151
Description: xxviii, 517 pages ; 23 cm
Contents: Introduction --
System design --
Tax treaties --
Tax jurisdiction --
Transfer pricing --
Overview : taxation of non-residents earning income from Canada --
Non-residents "employed in Canada" --
Non-residents "carrying on business in Canada" --
Non-residents disposing "taxable Canadian property" --
Non-residents receiving payments from Canada --
Overview : taxation of residents earning income from foreign countries --
Foreign tax credit --
Non-resident trusts --
Foreign affiliates --
Foreign investment intermediaries --
Tax planning, tax havens and the compatibility of tax systems --
Anti-avoidance rules --
Tax administration and dispute resolution --
International trade and tax --
Appendix: Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital.
Responsibility: Jinyan Li, Arthur Cockfield, J. Scott Wilkie.

Abstract:

"The second edition of International Taxation in Canada continues the journey of assisting the reader to understand Canada's international tax regime. The authors strive to do so as comprehensively as possible, without overwhelming their audience with the massive scope and complexity of the topic. The intended audience includes lawyers and law students in Canada as well as students of business, tax and accountancy.

The book continues to reflect the influences and experiences of the authors in teaching and practicing in the international tax area over an extended period of time. Substantively, the second edition includes updates on legislative changes and judicial decisions that are particularly helpful in illustrating how income tax principles accommodate international transactions. Tax rules have developed in the intervening years since the first edition. Some rules, in particular a proposed regime concerning foreign investment entities, have been completely abandoned. Conversely, others, such as those concerned with non-resident trusts and foreign affiliates, have been become more settled.

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.

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