Canadian Tax Journal, Volume 49, Issues 1-3Canadian Tax Foundation., 2001 - Electronic journals |
From inside the book
Results 1-3 of 78
Page 108
... method method ( standard attribution banks ' method ) methods method Canadab ( X ) ( X ) ( X ) ( X ) Czech Republic X Denmark X Finland X Greece X Hungary Xc X Ireland Xd X X X Italy X Japan X X Luxembourg X Xe Netherlands X Xf New ...
... method method ( standard attribution banks ' method ) methods method Canadab ( X ) ( X ) ( X ) ( X ) Czech Republic X Denmark X Finland X Greece X Hungary Xc X Ireland Xd X X X Italy X Japan X X Luxembourg X Xe Netherlands X Xf New ...
Page 115
... method , he is able to deduct a proportion of all the VAT on inputs that relate directly or indirectly to the exempt side of his business . If he used a direct inputs attribution method , he would not be able to deduct any part of the ...
... method , he is able to deduct a proportion of all the VAT on inputs that relate directly or indirectly to the exempt side of his business . If he used a direct inputs attribution method , he would not be able to deduct any part of the ...
Page 167
... method is the comparable uncontrolled price ( CUP ) method . 100 The CUP method establishes the arm's - length price based on the price paid in comparable transactions in which a seller and buyer are not related . Accordingly , this method ...
... method is the comparable uncontrolled price ( CUP ) method . 100 The CUP method establishes the arm's - length price based on the price paid in comparable transactions in which a seller and buyer are not related . Accordingly , this method ...
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Common terms and phrases
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