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The Resource Special seminar on Canadian tax treaties: policy and practice

Special seminar on Canadian tax treaties: policy and practice

Label
Special seminar on Canadian tax treaties: policy and practice
Title
Special seminar on Canadian tax treaties: policy and practice
Contributor
Subject
Language
eng
Summary
Text of seminar papers by various authors of a special seminar organized by the Canadian branch of the IFA held on the topic in Toronto on 15 and 16 May 2000
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Arnold, B.J
  • Sasseville, J
http://library.link/vocab/subjectName
  • WTO
  • tax treaty
  • treaty policy
  • domestic tax law
  • GAAR
  • MAP
  • benefits in kind
  • residence
  • partnership
  • trust
  • PE
  • allocation of income
  • immovable property
  • services
  • pension
  • free trade
  • fiscal neutrality
  • non-discrimination
Label
Special seminar on Canadian tax treaties: policy and practice
Instantiates
Publication
Contents
  • The process of tax treaty negotiation
  • Déry, J-M.
  • ; p. 2:1-2:16
  • Interpreting Canada's tax conventions
  • Hausman, J.S.
  • ; p. 3:1-3:15
  • The interaction between bilateral income tax conventions and Canadian domestic tax law
  • Richardson, S.R.
  • ; p. 4:1-4:36
  • Elimination of double taxation : credit and exemption under Canada's tax treaties
  • Pantaleo, N.
  • Ulmer, J.M.
  • ; p. 5:1-5:30
  • The GAAR and Canada's tax treaties : which is trump?
  • Wilson, J.R.
  • Welch, J.M.
  • ; p. 6:1-6:72
  • Death, taxes, and competent authority : the third inevitable
  • Zed, G.L.
  • Goldberg, S.M.
  • ; p. 7:1-7:47
  • A comparison of OECD treaty policy and Canadian treaty policy : uncovering the differences in approach
  • Durand, R.K.
  • Hughes, T.R.
  • McCart, J.A.
  • ; p. 8:1-8:47
  • A view from the United Kingdom
  • Avery Jones, J.F.
  • ; p. 9:1-9:5
  • US treaty policy in the new century
  • Tillinghast, D.R.
  • ; p. 10:1-10:5
  • The income tax convention between Canada and the United States : a retrospective view
  • Rosenbloom, H.D.
  • Short, R.A.
  • ; p. 11:1-11:18
  • Entity entitlement to treaty benefits : a conceptual approach to some practical problems
  • Easson, A.
  • ; p. 12:1-12:23
  • The concept of residence
  • Lanthier, A.R.
  • ; p. 13:1-13:21
  • Partnerships, trusts, and other entities : treaty benefits
  • Tremblay, R.
  • Wharram, K.
  • ; p. 14:1-14:86
  • Permanent establishment : the Canadian perspective
  • ; p. 15:1-15:35
  • Attribution of income to permanent establishments
  • Ward, D.A.
  • ; p. 16:1-16:16
  • Canadian tax treaty rules for the taxation of real estate
  • Boidman, N.
  • ; p. 17:1-17:41
  • Canadian tax treaty rules concerning the taxation of dividends, interest, and royalties
  • Williamson, W.G.
  • Porter, S.D.
  • ; p. 18:1-18:37
  • Canadian tax treaty rules for taxing income from services
  • Ruby, S.S.
  • Webb, G.
  • ; p. 19:1-19:39
  • Tax treaties and pensions
  • Holmes, W.R.
  • ; p. 20:1-20:14
  • Converging tax systems : free trade, international tax neutrality, and non-discrimination / J.S. Wilkie
  • ; p. 21:1-21:42
  • The WTO FSC decision : commercial treaties and income tax matters
  • Kerr, H.
  • ; p. 22:1-22:17
Extent
714 p.
Isbn
9780968655313
Label
Special seminar on Canadian tax treaties: policy and practice
Publication
Contents
  • The process of tax treaty negotiation
  • Déry, J-M.
  • ; p. 2:1-2:16
  • Interpreting Canada's tax conventions
  • Hausman, J.S.
  • ; p. 3:1-3:15
  • The interaction between bilateral income tax conventions and Canadian domestic tax law
  • Richardson, S.R.
  • ; p. 4:1-4:36
  • Elimination of double taxation : credit and exemption under Canada's tax treaties
  • Pantaleo, N.
  • Ulmer, J.M.
  • ; p. 5:1-5:30
  • The GAAR and Canada's tax treaties : which is trump?
  • Wilson, J.R.
  • Welch, J.M.
  • ; p. 6:1-6:72
  • Death, taxes, and competent authority : the third inevitable
  • Zed, G.L.
  • Goldberg, S.M.
  • ; p. 7:1-7:47
  • A comparison of OECD treaty policy and Canadian treaty policy : uncovering the differences in approach
  • Durand, R.K.
  • Hughes, T.R.
  • McCart, J.A.
  • ; p. 8:1-8:47
  • A view from the United Kingdom
  • Avery Jones, J.F.
  • ; p. 9:1-9:5
  • US treaty policy in the new century
  • Tillinghast, D.R.
  • ; p. 10:1-10:5
  • The income tax convention between Canada and the United States : a retrospective view
  • Rosenbloom, H.D.
  • Short, R.A.
  • ; p. 11:1-11:18
  • Entity entitlement to treaty benefits : a conceptual approach to some practical problems
  • Easson, A.
  • ; p. 12:1-12:23
  • The concept of residence
  • Lanthier, A.R.
  • ; p. 13:1-13:21
  • Partnerships, trusts, and other entities : treaty benefits
  • Tremblay, R.
  • Wharram, K.
  • ; p. 14:1-14:86
  • Permanent establishment : the Canadian perspective
  • ; p. 15:1-15:35
  • Attribution of income to permanent establishments
  • Ward, D.A.
  • ; p. 16:1-16:16
  • Canadian tax treaty rules for the taxation of real estate
  • Boidman, N.
  • ; p. 17:1-17:41
  • Canadian tax treaty rules concerning the taxation of dividends, interest, and royalties
  • Williamson, W.G.
  • Porter, S.D.
  • ; p. 18:1-18:37
  • Canadian tax treaty rules for taxing income from services
  • Ruby, S.S.
  • Webb, G.
  • ; p. 19:1-19:39
  • Tax treaties and pensions
  • Holmes, W.R.
  • ; p. 20:1-20:14
  • Converging tax systems : free trade, international tax neutrality, and non-discrimination / J.S. Wilkie
  • ; p. 21:1-21:42
  • The WTO FSC decision : commercial treaties and income tax matters
  • Kerr, H.
  • ; p. 22:1-22:17
Extent
714 p.
Isbn
9780968655313

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