Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 52
Page 160
... establishment " ; otherwise , there would be little point in having any agent constitute a permanent establishment under article 5 ( 5 ) . This alternative view on the interplay between article 5 ( 5 ) and article 7 was fully ...
... establishment " ; otherwise , there would be little point in having any agent constitute a permanent establishment under article 5 ( 5 ) . This alternative view on the interplay between article 5 ( 5 ) and article 7 was fully ...
Page 177
... Establishment : The OECD Commentaries from the Civil Law View ( Part Two ) " ( 1993 ) , vol . 21 , no . 10 Intertax 488-508 , at 488-90 . 55 See R. Alan Short , " Allocation of Income - Agencies " ( 1964 ) , vol . 12 , no . 2 Canadian ...
... Establishment : The OECD Commentaries from the Civil Law View ( Part Two ) " ( 1993 ) , vol . 21 , no . 10 Intertax 488-508 , at 488-90 . 55 See R. Alan Short , " Allocation of Income - Agencies " ( 1964 ) , vol . 12 , no . 2 Canadian ...
Page 735
... ESTABLISHMENT Andrew F. McCrodan and Ivan P. Williams * Last winter , the OECD issued various discussion papers and reports address- ing the taxation of e - commerce . The conclusions and recommendations reached in these reports , as ...
... ESTABLISHMENT Andrew F. McCrodan and Ivan P. Williams * Last winter , the OECD issued various discussion papers and reports address- ing the taxation of e - commerce . The conclusions and recommendations reached in these reports , as ...
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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