Reforming Canada's international tax system
Subtitle: toward coherence and simplicity
By: Brian J. Arnold
Contributors: Canadian Tax Foundation
Series: Canadian tax paper -- no. 111; Canadian tax papers -- no. 111.
Publisher: Canadian Tax Foundation
Published: 2009
Place of publication: Toronto
Language: eng
Number of pages: 382
ISBN-13: 9780888082251
Subjects: Income tax; Foreign income; Law and legislation; Foreign Corporations; Taxation; Foreign Investments; Double taxation; Treaties
Notes: Includes bibliographical references.
Table of contents: title: Background and context; title: The process for formulating international tax policy and legislation; title: Taxation of the foreign-source income of Canadian residents; title: Income earned through foreign corporations : the foreign affiliate rules; title: Income earned through foreign branches; title: The foreign accrual property income rules; title: The foreign investment entity rules; title: Financing expenses and foreign-source income; title: Double-dip financing arrangements; title: Non-resident trusts; title: Taxation of non-residents and tax treaties; title: Canada's tax treaties; title: A final thought on tax havens; title: Summary of recommendations.