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Academic Journal

CURRENT CASES.

  • Source: Canadian Tax Journal. 2020, Vol. 68 Issue 3, p891-908. 18p.

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Academic Journal

TREATY SHOPPING: FEDERAL COURT OF APPEAL UPHOLDS TAX COURT DECISION NOT TO APPLY GAAR IN RESPECT OF LUXEMBOURG TREATY EXEMPTION CLAIM.

  • Source: Canadian Tax Journal. 2020, Vol. 68 Issue 2, p631-642. 12p.

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Academic Journal

A New Global Tax Deal for the Digital Age.

  • Source: Canadian Tax Journal. 2019, Vol. 67 Issue 4, p1153-1178. 26p.

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Academic Journal

The Digital Services Tax on the Verge of Implementation.

  • Source: Canadian Tax Journal. 2019, Vol. 67 Issue 4, p1135-1152. 18p.

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Academic Journal

International Tax Gap and Compliance Results for the Federal Personal Income Tax System/Tax Gap and Compliance Results for the Federal Corporate Income Tax System.

  • Source: Canadian Tax Journal. 2019, Vol. 67 Issue 3, p893-896. 4p.

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Academic Journal

"The OECD/G20-BEPS-Project and the Value Creation Paradigm: Economic Reality Disemboguing into the Interpretation of the 'Arm's Length' Standard".

  • Source: Canadian Tax Journal. 2019, Vol. 67 Issue 3, p890-893. 4p.

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Academic Journal

Extranational Taxation: Canada and UNCLOS Article 82.

  • Source: Canadian Tax Journal. 2019, Vol. 67 Issue 3, p729-753. 25p.

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Academic Journal

International Tax Frameworks: Assessing the 2020s Compromise from the Perspective of Taxing the Digital Economy in the Great Lockdown.

  • Source: Canadian Tax Journal. 2021, Vol. 69 Issue 2, p348-349. 2p.

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Academic Journal

Craig Elliffe, “International Tax Frameworks: Assessing the 2020s Compromise from the Perspective of Taxing the Digital Economy in the Great Lockdown”.

  • Source: Canadian Tax Journal. 2021, Vol. 69 Issue 1, p348-349. 2p.

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Academic Journal

INTERNATIONAL TAX PLANNING: CROSS-BORDER CONSOLIDATION AND THE FOREIGN AFFILIATE RULES.

  • Source: Canadian Tax Journal. 2017, Vol. 65 Issue 1, p173-189. 17p.

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  • 1-10 of  120 results for ""Taxation""