Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
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Results 1-3 of 79
Page 172
... report , the OECD issued a report entitled Progress in Identifying and Eliminating Harmful Tax Practices ( Paris : OECD , June 2000 ) ( herein referred to as " the 2000 report " ) , which sets out the results obtained to date in ...
... report , the OECD issued a report entitled Progress in Identifying and Eliminating Harmful Tax Practices ( Paris : OECD , June 2000 ) ( herein referred to as " the 2000 report " ) , which sets out the results obtained to date in ...
Page 441
... Report of Proceedings of the Thirty - First Tax Confer- ence , 1979 Conference Report ( Toronto : Canadian Tax Foundation , 1980 ) , 601-38 , question 3 , at 606-8 ; and " Revenue Canada Round Table , " in Report of Proceedings of the ...
... Report of Proceedings of the Thirty - First Tax Confer- ence , 1979 Conference Report ( Toronto : Canadian Tax Foundation , 1980 ) , 601-38 , question 3 , at 606-8 ; and " Revenue Canada Round Table , " in Report of Proceedings of the ...
Page 736
... REPORT : THE PERMANENT ESTABLISHMENT DEFINITION AND E - COMMERCE3 In December 2000 , the OECD issued the e - commerce PE definition report . The recommendations contained in that report modify the commentary on article 5 of the model ...
... REPORT : THE PERMANENT ESTABLISHMENT DEFINITION AND E - COMMERCE3 In December 2000 , the OECD issued the e - commerce PE definition report . The recommendations contained in that report modify the commentary on article 5 of the model ...
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actions agreement amount apply assets benefit Bob and Margaret budget C.D. Howe Institute Canada Canadian Tax Foundation canadienne capital dividend CCED CCRA charity compte conjoint context contributions convention des actionnaires corporation Court d'actions d'une décès deduction deemed discussion draft disposition dividendes en capital droit Duha Duke of Westminster earnings economic employee stock options entreprise equity estate freeze été être fair market value Finance fiscal flat tax gains en capital Ibid incentives income tax input tax investment issue juste valeur marchande l'article l'impôt limits montant OECD paragraph partie payment percent permanent establishment person pertes peut preferred shares produit profit purpose Quebec rachat réduit règles réputé revenue Roth IRAS RRSPs rules shareholders société statutory subsection supra note taux tax avoidance tax credit tax rates tax treaties tax treatment tax-deferred tax-prepaid taxable taxation taxpayer tion Toronto TPSP transactions United vertu