Arnold, B.J
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The person Arnold, B.J represents an individual (alive, dead, undead, or fictional) associated with resources found in International Bureau of Fiscal Documentation.
The Resource
Arnold, B.J
Resource Information
The person Arnold, B.J represents an individual (alive, dead, undead, or fictional) associated with resources found in International Bureau of Fiscal Documentation.
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- Arnold, B.J
112 Items by the Person Arnold, B.J
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- What can trade teach tax? Examining reform options for Art. 24 (non-discrimination) of the OECD Model
- An Introduction to the 2014 Update to the OECD Model
- An introduction to the 2010 Update of the OECD Model Tax Convention
- An investigation into the interaction of CFC Rules and the OECD Pillar Two Global Minimum Tax
- At sixes and sevens : the relationship between the taxation of business profits and income from immovable property under tax treaties
- Canada's Auditor-General Report blasts deduction of interest on loans to finance foreign subsidiaries
- Canada's Federal Court of Appeal rules on apportionment of interest on the transfer of a debt obligation
- Canada's Tax Court denies interest deduction on loan used to transfer losses of U.S. subsidiary to Canadian parent
- Canada's draft legislation on deductibility of interest expense detailed
- Canada's misguided effort to improve taxpayer compliance : servicing 'clients'
- Canada's supreme court decides 'reasonable expectation on profit' cases
- Canada's tax court says announcer for Toronto Blue Jays not entertainer
- Canadian Court considers calculation of the profit of a permanent establishment
- Canadian Department of Finance releases report on personal income tax expenditures
- Canadian Legislative Committee issues recommendations on taxation of foreign affiliates
- Canadian Tax Court decides first GAAR case
- Canadian government introduces draft legislation on the tax treatment of scientific research
- Canadian government proposes long-awaited legislation regarding interest deductibility
- Canadian supreme court analysis muddies characterization of interest for tax purposes
- Canadian tax review : when does a tax audit become a criminal investigation?
- Canadian tax update : CCRA changes position on interest deductibility
- Chapter 7: The Canadian general anti-avoidance rules
- Comments on the proposed adoption of a territorial tax system in the United States
- Comparative income taxation : a structural analysis
- Comparison and assessment of tax treatment of foreign-source income in Canada, Australia, France, Germany and the United States
- Conformity between financial statements and tax accounting
- Confusion worse confounded : the Supreme Court's GAAR decisions
- Controlled foreign corporation rules, harmful tax competition, and international taxation
- Critique of the Report of the Advisory Panel on Canada's international tax system
- Deductibility of interest expense
- Defining the term 'business' for purposes of tax treaties
- Fearful symmetry : the attribution of profits "in each Contracting State"
- Future directions in international tax reform
- Income taxation of partnerships and their partners
- International aspects of the BWTC - Basic World Tax Code
- International tax primer
- International tax primer
- International tax primer
- International tax primer
- International tax primer
- Introduction : perspectives on the taxation of business profits under tax treaties
- Inventory accounting and taxation
- The timing of the deduction of interest
- The year in review : Canada
- The year in review : Canada
- Threshold requirements for taxing business profits under tax treaties
- Threshold requirements for taxing business profits under tax treaties
- Time thresholds in tax treaties
- Timing and income taxation : the principles of income measurement for tax purposes
- A comparative perspective of the US controlled foreign corporation rules
- Materials on Canadian income tax
- NAFTA and the taxation of corporate investment. A view from within NAFTA
- Not abuse of power by Revenue Canada - abuse of the judicial process
- Ontario Commission releases Working Group Reports on Corporate Minimum Tax and Provincial Retail Sales Tax
- Ontario Government presents budget and technical paper on corporate minimum tax
- Policy forum: Some thoughts on the Supreme Court's apprach to the determination of abuse under the general anti-avoidance rule
- Proceedings of a special conference in honour of professor Hugh J. Ault
- Reciprocity as a fundamental principle of tax treaties : meaningless platitude, misguided policy or practical guideline?
- Reflections on the process of tax policy formulation in Australia, Canada and New Zealand
- Reforming Canada's international tax system : toward coherence and simplicity
- Report on the Tenth Session of the United Nations Committee of Experts on International Cooperation in Tax Matters
- Report on the invitational conference on transfer pricing: the allocation of income and expenses among countries
- Restrictions on interest deductions and tax treaties
- Revenue Canada revises circular on advance rulings
- Source rules for taxing business profits under tax treaties
- Summary of the proceedings of an invitational seminar on tax treaties in the 21st century
- Summary of the proceedings of an invitational seminar on the attribution of profits to permanent establishments
- Summary of the proceedings of an invitational seminar on the taxation of business profits under tax treaties
- Supreme Court of Canada issues two controversial decisions on interest deductibility
- Tax discrimination against aliens, non-residents, and foreign activities : Canada, Australia, New Zealand, the United Kingdom, and the United States
- Tax treaties and tax avoidance : the 2003 revisions to the Commentary to the OECD Model
- Tax treatment of financial derivatives
- Tax treaty case law news
- Tax treaty case law news
- Tax treaty case law news
- Tax treaty case law news
- Tax treaty case law news
- Tax treaty case law news
- Tax treaty case law news
- Tax treaty case law news
- Tax treaty case law news : a trio of recent cases on beneficial ownership
- Tax treaty news
- Tax treaty news : an overview of the UN Model (2011)
- Tax treaty news : the United Nations : recent tax developments
- Taxing business profits
- The 2008 update of the OECD Model : an introduction
- The Canadian international tax system : review and reform
- The Supreme Court and the interpretation of tax statutes - again
- The UN Committee of Experts and the UN Model : recent developments
- The allocation of income and expenses among countries : report on the invitational conference on transfer pricing
- The evolution of controlled foreign corporation rules and beyond
- The general anti-avoidance rule - Part 1
- The interpretation of tax treaties : looking to the future
- The interpretation of tax treaties : myth and reality
- The new services PE rule in the Canada-U.S. treaty protocol
- The ordering of residence and source country taxes and the OECD Pillar Two Global Minimum Tax
- The process of tax policy formulation in Australia, Canada and New Zealand
- The relationship between controlled foreign company legislation and the tax-sparing provisions in tax treaties
- The relationship between controlled foreign corporation rules and tax sparing provisions in tax treaties : New Zealand case
- The relationship between restrictions on the deduction of interest under Canadian law and Canadian tax treaties
- The relationship between tax treaties and domestic anti-abuse measures
- The relationship between tax treaties and the Income Tax Act : cherry picking
- The taxation of controlled foreign corporations : an international comparison
- The taxation of foreign controlled corporations : defining and designating tax havens - I
- The taxation of income from services under tax treaties : cleaning up the mess
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- Materials on Canadian income tax
- The taxation of business profits under tax treaties
- Materials on Canadian income tax
- Taxation of corporations and shareholders : 1986 supplement
- Taxation of corporations and shareholders : cases and materials
- Special seminar on Canadian tax treaties: policy and practice
- Tax treaties after the BEPS project : a tribute to Jacques Sasseville
- The general anti-avoidance rule : past, present, and future
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<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/6ixHc55qoeg/" typeof="Person http://bibfra.me/vocab/lite/Person"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/6ixHc55qoeg/">Arnold, B.J</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<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/6ixHc55qoeg/" typeof="Person http://bibfra.me/vocab/lite/Person"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/6ixHc55qoeg/">Arnold, B.J</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
