The Resource Extranational taxation : Canada and UNCLOS article 82

Extranational taxation : Canada and UNCLOS article 82

Label
Extranational taxation : Canada and UNCLOS article 82
Title
Extranational taxation : Canada and UNCLOS article 82
Creator
Subject
Language
  • eng
  • eng
Summary
The author considers the taxation of "extranational income' (income that arises outside the geographical borders of any country's national sovereignty) through the lens of Canada's experience with article 82 of the United Nations Convention on the Law of the Sea
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 67 (2019), no. 3 ; p. 729-753
http://library.link/vocab/creatorName
Burch, M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • international taxation
  • shipping
  • space and ocean activities, income from
  • tax sovereignty
  • nexus
  • natural resources
Label
Extranational taxation : Canada and UNCLOS article 82
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2019/A-D/CANATAJO/3_729-753.pdf
Publication
Note
20191122

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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