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Publication Language: English
Published: October 21, 2024
Publisher: LexisNexis Canada
**This title is to be purchased by students only**
Click here for the professional edition of International Taxation in Canada, 5th Edition.
The first comprehensive book on Canadian international tax law, International Taxation in Canada was originally published in 2006. Now in its fifth edition, it has become the leading book on this topic and widely-adopted book for classroom usage in Canada. It offers an insightful overview of Canadian international taxation, with an eye to its organizing paradigms, underlying logic, technical design and practical implications. Combining over 60 years of experience in international tax law, the authors build on the success of previous editions by making the book more accessible to students and practitioners.
Features of This Book
What’s New in This Edition
Who Should Have This Book
Chapter 1: Introduction
PART I – GENERAL PARADIGM AND PRINCIPLES
Chapter 2: The Canadian International Tax System
Chapter 3: Tax Treaties
Chapter 4: Tax Jurisdiction
Chapter 5: Transfer Pricing
PART II – INBOUND TAXATION
Chapter 6: Legislative Schemes and Rationale
Chapter 7: Employed in Canada
Chapter 8: “Carrying on Business in Canada”
Chapter 9: “Taxable Canadian Property”
Chapter 10: Taxes on Income from Passive Investments and Branch Profits
Chapter 11: Foreign Owned Canadian Corporations
PART III – OUTBOUND TAXATION
Chapter 12: Legislative Schemes and Rationale
Chapter 13: Foreign Tax Credit
Chapter 14: Foreign Trusts and Investment Funds
Chapter 15: Controlled Foreign Affiliates and Passive Income
Chapter 16: Dividends from Foreign Affiliates
PART IV – FUTURE CHANGES
Chapter 17: International Tax Reforms
Table of Cases
Index