The Resource CIT : foreign banks and Canada's CFC system

CIT : foreign banks and Canada's CFC system

Label
CIT : foreign banks and Canada's CFC system
Title
CIT : foreign banks and Canada's CFC system
Creator
Subject
Language
eng
Summary
The Tax Court of Canada's CIT judgment(CIT Group Securities (Canada) Inc. v. The Queen, 2016 TTC 163), as well as two pending companion cases, sheds light on how the simple notion underlying controlled foreign corporation (CFC) attribution rules - that CFCs' undistributed passive income should be taxed as earned - can evolve into complex, mechanical, and sometimes convoluted rules. This article focuses on that dynamic
Citation source
In: Tax notes international. - Falls Church. - Vol. 83 (2016), no. 5 ; p. 423-426
http://library.link/vocab/creatorName
Boidman, N
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • foreign bank
  • CFC
  • passive income
  • case law
Label
CIT : foreign banks and Canada's CFC system
Instantiates
Publication
Label
CIT : foreign banks and Canada's CFC system
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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