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Academic Journal

IS THE BACK-TO-BACK WITHHOLDING TAX REGIME AN EFFECTIVE ANTI-TREATY-SHOPPING MEASURE?

  • Source: Canadian Tax Journal. 2016, Vol. 64 Issue 4, p833-858. 26p.

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Academic Journal

IRS ISSUES A WARNING TO CANADIAN LAW FIRMS WITH US BRANCH OFFICES.

  • Source: Canadian Tax Journal. 2004, Vol. 52 Issue 2, p669-693. 25p.

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Academic Journal

FATCA and FBAR Reporting by Individuals: Enforcement Considerations from a Canadian Perspective.

  • Source: Canadian Tax Journal. 2012, Vol. 60 Issue 2, p305-354. 50p.

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Academic Journal

TAXATION OF PROFESSIONAL ATHLETES: CROSS-BORDER PERSPECTIVES. .

  • Source: Canadian Tax Journal. 2006, Vol. 54 Issue 2, p477-506. 30p. 9 Charts.

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Academic Journal

Should Provinces Tax Non-Resident Athletes?

  • Source: Canadian Tax Journal. 2004, Vol. 52 Issue 2, p428-485. 58p. 7 Charts.

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Academic Journal

The OECD Project: Transfer Pricing Meets Permanent Establishment.

  • Source: Canadian Tax Journal. 2005, Vol. 53 Issue 2, p401-408. 4p.

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Academic Journal

Further Discussion on Income Characterization.

  • Source: Canadian Tax Journal. 2004, Vol. 52 Issue 1, p124-140. 17p.

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Academic Journal

The Treaty Network Theory: Accessing Foreign Tax Information Networks Under the OECD Model Convention.

  • Source: Canadian Tax Journal. 2013, Vol. 61 Issue 4, p875-892. 18p.

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Academic Journal

Canadian Taxation of Non-Resident Trusts: A Critical Review of Section 94 of the Income Tax Act.

  • Source: Canadian Tax Journal. 2004, Vol. 52 Issue 2, p329-427. 99p.

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Academic Journal

THE APPLICATION OF TREATY BENEFITS TO PARTNERSHIPS: CHARACTERIZATION OF A FOREIGN ENTITY.

  • Source: Canadian Tax Journal. 2004, Vol. 52 Issue 1, p294-314. 21p.

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  • 1-10 of  26 results for ""Taxation""