International Taxation In Canada

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.

Analysis of the case law test for corporate residence, developed mainly in the United Kingdom beginning in the 19th century, the residence definition adopted in the OECD Model Convention and some of its more common variants, and Canadian domestic statutory provisions.

This book is a comprehensive, up-to-date treatise on income tax law in Canada. The book introduces students and practitioners to income tax law in its broadest dimensions. It addresses the subject matter based on principles, policy, and practice. The objective is to explain what the law is, why it is the way it is, and how it works (or does not).

"In this 2020 edition of the book Introduction to International Tax in Canada, you will discover that the main novelty is the new chapter 4 ("Status and Structure of Tax Treaties"), written by Allison Christians and Nicolas Benőt-Guay. This chapter deals with the legal form, the binding nature, the reciprocity, the bilateral tax treaty structure and the Multilateral Instrument. In the area of novelties, we must also mention the "Special Comment Regarding the COVID-19 Crisis," written by Marwah Rizqy. This comment is short, but it provides some leads that can be followed to get more information on certain aspects of the consequences of the pandemic in the area of international taxation. As usual, this new edition includes many improvements and updates."--Amazon.com