Found: 138
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The Tax Treatment of Intangibles.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 201
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- Article
Ministerial Assumptions and Burden of Proof in Tax Appeals.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 191
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- Article
Justice Bowman's Decisions on the Deductibility of Interest.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 211
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- Article
The Evolution of the International Tax Rules.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 225
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- Article
A Period of Interest.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 303
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- Article
The Unthinkable Anathema of Double Non-Taxation: The Relevance and Implications of Foreign Tax Considerations in the Context of Applying GAAR.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 243
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- Article
The Evolution of the Reasonable Expectation of Profit Test.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 175
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- Article
Tax Treaty Cases, 1965-2008.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 111
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- Article
Breaking Bad: "Remediation" and Tax Plans Gone Wrong--Judicial Attitudes.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 141
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- Article
Justice Bowman on Substance over Form.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 127
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- Article
A Fireside Chat with the Chief Justice of the Tax Court of Canada.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 29
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- Article
Financial Transactions in Today's World: Observations from a Transfer Pricing Perspective.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1066
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- Article
Decisions Involving Legal Relationships: Partnership, Employee Versus Independent Contractor, and Agency.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 149
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- Article
Financial Sector Taxation: The IMF's Report to the G-20 and Background Material.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1063
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- Article
The Qualities of a Judge.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 55
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- Article
Fairness, Common Sense, and Justice in Deciding Tax Cases: The Legacy of Justice Bowman.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 63
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- Article
The Significance of Commercial and Accounting Principles in Canadian Tax Cases.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 101
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- Article
The Development of the Tax Court of Canada: Status, Jurisdiction, and Stature.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 87
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- Article
Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1067
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- Article
Donald Bowman's Career as a Tax Litigator for the Crown, 1962-1971.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 41
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- Article
A History of New Zealand's Double Tax Agreements.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1066
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- Article
Opting for Opting In? An Evaluation of the European Commission's Proposals for Reforming VAT on Financial Services.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1061
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- Article
Going for the Jugular: Justice Bowman's Approach to the Craft of Judging.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 5
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- Article
The Honourable Donald G. H. Bowman: A Judge's Journey.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 1
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- Article
Options Backdating: A Canadian Perspective/Backdating, Tax Evasion, and the Unintended Consequences of Canadian Tax Reform.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1064
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- Article
An American Dual Income Tax: Nordic Precedents.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1062
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- Article
Causes, Benefits, and Risks of Business Tax Incentives.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1066
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- Publication type:
- Article
Ethical Issues in Transfer Pricing.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1061
- Publication type:
- Article
What Can Trade Teach Tax? Examining Reform Options for Art. 24 (Non-Discrimination) of the OECD Mode.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1060
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- Article
From Sham to Reality: Should a Wrong Be Taxed as a Right?
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1060
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- Article
How To Live With a Tax Code with Which You Disagree: Doctrine, Optimal Tax, Common Sense, and the Debt-Equity Distinction.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1059
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- Article
Comparative Tax Law and Culture.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1058
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- Article
Taxation of Corporate Reorganizations.
- Published in:
- 2010
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- Book Review
Globalization and Its Tax Discontents: Tax Policies and International Investments: Essays in Honour of Alex Easson.
- Published in:
- 2010
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- Publication type:
- Book Review
Australia's Future Tax System: Report to the Treasurer/A Tax System for New Zealand's Future.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1053
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- Publication type:
- Article
THE ROAD TO NOWHERE: HOW TWO NEW US WITHHOLDING INITIATIVES REVEAL THE DEEPER PROBLEM WITH CURRENT US TAX POLICY.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1047
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- Article
STRATÉGIES DE FRACTIONNEMENT DU REVENU.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1025
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- Article
INCOME-SPLITTING STRATEGIES: SELECTED ASPECTS.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1005
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- Article
THE US PASSIVE FOREIGN INVESTMENT COMPANY RULES.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 973
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- Article
ZEN AND THE ART OF COLLECTING INTEREST ON DIRECTORS' TAX DEBTS.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 963
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- Article
REASONABLENESS, BUSINESS REALITIES, AND TRANSFER PRICING.
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 956
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- Article
AMBIGUITY RESOLVED: NON-RESIDENT CORPORATIONS THAT LATE-FILE NIL RETURNS ARE SUBJECT TO PENALTIES.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 951
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- Publication type:
- Article
Policy Forum: Should Extended Producer Responsibility Programs Use Eco-Fee-Included Pricing?
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- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 927
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- Publication type:
- Article
Stopping the Losses: The Application of Stop-Loss Rules to Transactions Involving Foreign Affiliates.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 897
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- Article
The New Services PE Provision of the Canada-US Tax Treaty.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 845
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- Article
The Latest Foreign Affiliate Proposals: Selected Aspects.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 791
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- Article
CORRESPONDENCE.
- Published in:
- 2010
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- Publication type:
- Letter
Xilinx and the Arm's-Length Standard/Xilinx: Time for a Tweak to Treas. Reg. Section 1.482-1(b)(1)?
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 3, p. 777
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- Article
Servant or Master? Differing Interpretations of a Personal Services Business.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 3, p. 783
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- Article
Rethinking Treaty-Shopping: Lessons for the European Union.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 2, p. 466
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- Publication type:
- Article