CIT : foreign banks and Canada's CFC system
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The work CIT : foreign banks and Canada's CFC system represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
CIT : foreign banks and Canada's CFC system
Resource Information
The work CIT : foreign banks and Canada's CFC system represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- CIT : foreign banks and Canada's CFC system
- 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
- Geographic coverage
- North America
- Language note
- English
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