The Resource Special seminar on Canadian tax treaties: policy and practice
Special seminar on Canadian tax treaties: policy and practice
Resource Information
The item Special seminar on Canadian tax treaties: policy and practice represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Special seminar on Canadian tax treaties: policy and practice represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Extent
- 714 p.
- 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
- Isbn
- 9780968655313
- Label
- Special seminar on Canadian tax treaties: policy and practice
- Title
- Special seminar on Canadian tax treaties: policy and practice
- 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
- 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
- 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
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Special-seminar-on-Canadian-tax-treaties-policy/b8NTwTjB2eU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Special-seminar-on-Canadian-tax-treaties-policy/b8NTwTjB2eU/">Special seminar on Canadian tax treaties: policy and practice</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Special seminar on Canadian tax treaties: policy and practice
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Special-seminar-on-Canadian-tax-treaties-policy/b8NTwTjB2eU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Special-seminar-on-Canadian-tax-treaties-policy/b8NTwTjB2eU/">Special seminar on Canadian tax treaties: policy and practice</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
