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.
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
Context
Context of CIT : foreign banks and Canada's CFC systemEmbed (Experimental)
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/resource/c1PpC1xJGEc/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/c1PpC1xJGEc/">CIT : foreign banks and Canada's CFC system</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 Work CIT : foreign banks and Canada's CFC system
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/resource/c1PpC1xJGEc/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/c1PpC1xJGEc/">CIT : foreign banks and Canada's CFC system</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>
