International Taxation in Canada: Principles and Practices, Third Edition

Title

International Taxation in Canada: Principles and Practices, Third Edition

Files

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Available in the Osgoode Hall Law School Library

Description

The first comprehensive book on Canadian international tax law, International Taxation in Canada – Principles and Practices was originally published in 2006. Now in its third edition, it has become the leading book on this topic in Canada and is the most widely-adopted book for classroom usage at Canadian law schools. A unique and resourceful tool, it provides an understanding of the underlying policy governing international tax rules as well as how foreign tax laws interact with Canadian laws

  • Now offers an expanded and deeper analysis of Canada's international tax regime
  • Updates relevant tax laws, including the most recent legislative approaches to the taxation of foreign affiliates (and the tie-in to tax information exchange agreements); and non-resident trusts
  • Discusses recent case law, including: Garron Family Trust, GlaxoSmithKline, Copthorne Holdings, Lehigh Cement, Velcro Industries, Alberta Printed Circuits, and McKesson Canada
  • Describes proposed anti-tax treaty shopping rules for Canada as well as related Organisation for Economic Cooperation and Development (OECD) efforts
  • Discusses Canadian international tax reform efforts within the OECD Base Erosion and Profit Shifting (BEPS) project that strives to inhibit aggressive international tax avoidance
  • Provides analysis of the ongoing legal and policy changes surrounding cross-border tax information exchange

ISBN

9780433475675

Publication Date

8-31-2014

Publisher

LexisNexis Canada

City

Markham, Ontario

Keywords

Income tax--Foreign income; Investments, Foreign--Taxation--Law and legislation; Taxation--Law and legislation; Canada

Comments

Bibliographic Citation
Li, Jinyan, Arthur Cockfield, and J. Scott Wilkie. International Taxation in Canada: Principles and Practices, Third Edition. Markham, ON: LexisNexis Canada, 2014. Print.

International Taxation in Canada: Principles and Practices, Third Edition

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