The Resource Latest international tax proposals in Canada

Latest international tax proposals in Canada

Label
Latest international tax proposals in Canada
Title
Latest international tax proposals in Canada
Creator
Subject
Language
eng
Summary
On 12 July 2013, the Canadian Federal Minister of Finance released a package of proposed amendments affecting international tax rules. This article gives a summary and comment on the proposals that affect multinational operations from or through Canada, including foreign corporations without share capital, stub-period foreign accrual property income (FAPI), deemed active business income, partnership rules, base erosion rules - provisions of services, avoidance of foreign affiliate rollover rupe - foreign mergers,
Citation source
In: Journal of international taxation. - New York. - Vol. 24 (2013),
http://library.link/vocab/creatorName
Morier, D
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • international tax law
  • foreign company
  • foreign accrual property income
  • partnership
  • base erosion
  • rollover relief
  • merger
Label
Latest international tax proposals in Canada
Instantiates
Publication
Label
Latest international tax proposals in Canada
Publication

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      52.37366609999999 4.9336932
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