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Academic Journal

IS ANYBODY LISTENING? A COMMENT ON IRISH BANK RESOLUTION.

  • Source: Canadian Tax Journal. 2021, Vol. 69 Issue 1, p243-251. 18p.

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Academic Journal

SUBSECTION 15(2) AND PARTNERSHIPS IN THE FOREIGN AFFILIATE CONTEXT: INTERPRETIVE ARGUMENTS IN THE ABSENCE OF LEGISLATIVE AMENDMENTS.

  • Source: Canadian Tax Journal. 2021, Vol. 69 Issue 1, p253-277. 25p.

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Academic Journal

DISCRETIONARY CAPITAL COST ALLOWANCE DEDUCTIONS: CHOOSE WISELY.

  • Source: Canadian Tax Journal. 2021, Vol. 69 Issue 1, p234-242. 9p.

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Academic Journal

ECHOES OF CAMECO: THE TAX COURT OF CANADA REJECTS THE CROWN’S SHAM AND TRANSFER-PRICING ARGUMENTS AND PONDERS BURDEN OF PROOF.

  • Source: Canadian Tax Journal. 2021, Vol. 69 Issue 1, p224-233. 10p.

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Academic Journal

REASONS FOR REFUSING TO GRANT REMISSION FOUND INSUFFICIENT.

  • Source: Canadian Tax Journal. 2021, Vol. 69 Issue 1, p217-223. 7p.

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Academic Journal

Current Tax Reading.

  • Source: Canadian Tax Journal. 2021, Vol. 69 Issue 4, p1293-1311. 19p.

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Academic Journal

PACK YOUR SUITCASE! THE BAGGAGE OF CANADA'S DEPARTURE TAX.

  • Source: Canadian Tax Journal. 2020, Vol. 68 Issue 2, p661-716. 56p.

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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

Ben Eisen and Milagros Palacios.

  • Source: Canadian Tax Journal. 2021, Vol. 69 Issue 1, p343-345. 3p.

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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

CHINA'S NEW REGIME FOR TAXING EXPATRIATE INCOME: TIGHTENING THE SCREWS OR VINTAGE WINE IN A NEW BOTTLE?

  • Source: Canadian Tax Journal. 2021, Vol. 69 Issue 3, p953-979. 27p.

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Academic Journal

WHERE TO BEGIN: GUIDANCE ON A THRESHOLD ISSUE FOR NOTICES OF DETERMINATION.

  • Source: Canadian Tax Journal. 2021, Vol. 69 Issue 3, p921-930. 10p.

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Policy Forum: Editors’ Introduction— First Nation Property Taxation.

  • Source: Canadian Tax Journal. 2021, Vol. 69 Issue 3, p791-797. 7p.

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Academic Journal

Statute-Barred Date: Why Isn’t There Always One?

  • Source: Canadian Tax Journal. 2021, Vol. 69 Issue 3, p687-743. 57p.

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Academic Journal

GETTING A GRIP ON NEW PASSIVE INVESTMENT RULES AND INTEGRATION.

  • Source: Canadian Tax Journal. 2019, Vol. 67 Issue 4, p1267-1307. 40p.

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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

FINANCES OF THE NATION: TAXING WAGES IN CANADA, 2001-2018.

  • Source: Canadian Tax Journal. 2019, Vol. 67 Issue 4, p1201-1213. 13p.

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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

Contracting for Tax Room: The Law and Political Economy of Tax-Point Transfers.

  • Source: Canadian Tax Journal. 2019, Vol. 67 Issue 4, p903-945. 43p.

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Academic Journal

AVOIDING THE “COMMERCIAL ACTIVITY” TRAPS FOR FOREIGN SOVEREIGNS INVESTING IN US REAL ESTATE.

  • Source: Canadian Tax Journal. 2019, Vol. 67 Issue 2, p467-479. 13p.

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Academic Journal

THE STOP-LOSS RULES AND CORPORATE REORGANIZATIONS—INTERPRETIVE CHALLENGES.

  • Source: Canadian Tax Journal. 2019, Vol. 67 Issue 2, p383-410. 28p.

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Academic Journal

TAX COURT OF CANADA: LOBLAW FINANCIAL: CLEANUP NEEDED IN AISLE 4.

  • Source: Canadian Tax Journal. 2019, Vol. 67 Issue 2, p363-377. 15p.

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Academic Journal

“Progressive Formulary Apportionment: The Case for ‘Amount D,’ ”.

  • Source: Canadian Tax Journal. 2021, Vol. 69 Issue 3, p1009-1011. 3p.

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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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  • 1-25 of  1,638 results for ""Taxation""