Finally, one more definition to assist us in our search for the meaning of our subject. International tax is a subtopic of the main topic international law . Professor Asif Quershi wrote the definitive book on this subject and it is addressed later in the course. International law is mainly the product of the conditions from time to time of international intercourse, being drawn from diplomatic discussion, textbooks, proof of usage, and from recitals in treaties. It is called public when treating of the relations of sovereign powers, and private when of the relations of persons of different nationalities.
International law is now, by the better opinion, part of the common law of the land.
Conflict of laws, under Conflict. The company is incorporated in Canada and it is resident in Canada for Canadian tax purposes. The company owns all the rights to a board game called Tax Trivia. The game was originally invented and developed by the four shareholders of Canco. Currently, Canco is manufacturing games for the Canadian market in a small plant in southwestern Ontario.