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Book
International Taxation in Canada: Principles and Practices, Third Edition
Books
  • Jinyan Li, Osgoode Hall Law School of York University
  • Arthur Cockfield
  • J. Scott Wilkie
Description

The first comprehensive book on Canadian international tax law, International Taxation in Canada – Principles and Practices was originally published in 2006. Now in its third edition, it has become the leading book on this topic in Canada and is the most widely-adopted book for classroom usage at Canadian law schools. A unique and resourceful tool, it provides an understanding of the underlying policy governing international tax rules as well as how foreign tax laws interact with Canadian laws

  • Now offers an expanded and deeper analysis of Canada's international tax regime
  • Updates relevant tax laws, including the most recent legislative approaches to the taxation of foreign affiliates (and the tie-in to tax information exchange agreements); and non-resident trusts
  • Discusses recent case law, including: Garron Family Trust, GlaxoSmithKline, Copthorne Holdings, Lehigh Cement, Velcro Industries, Alberta Printed Circuits, and McKesson Canada
  • Describes proposed anti-tax treaty shopping rules for Canada as well as related Organisation for Economic Cooperation and Development (OECD) efforts
  • Discusses Canadian international tax reform efforts within the OECD Base Erosion and Profit Shifting (BEPS) project that strives to inhibit aggressive international tax avoidance
  • Provides analysis of the ongoing legal and policy changes surrounding cross-border tax information exchange

ISBN
9780433475675
Publication Date
8-31-2014
Publisher
LexisNexis Canada
Keywords
  • Income tax--Foreign income,
  • Investments, Foreign--Taxation--Law and legislation,
  • Taxation--Law and legislation,
  • Canada
Comments

Bibliographic Citation
Li, Jinyan, Arthur Cockfield, and J. Scott Wilkie. International Taxation in Canada: Principles and Practices, Third Edition. Markham, ON: LexisNexis Canada, 2014. Print.

Citation Information
Jinyan Li, Arthur Cockfield and J. Scott Wilkie. International Taxation in Canada: Principles and Practices, Third Edition. Markham, Ontario(2014)
Available at: http://works.bepress.com/jinyan_li/5/