Works matching IS 0008-5111 AND VI 69 AND IP 3 AND DT 2021

Results: 30

Ending the Shell Game: Cracking Down on the Professionals Who Enable Tax and White Collar Crimes.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1024, doi. 10.32721/ctj.2021.69.3.ctr

By:

A. M.

Publication type:

Article

Discerning Commercial and Economic Reality: Applying the GAAR to Frucor.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1022, doi. 10.32721/ctj.2021.69.3.ctr

By:

J. L.

Publication type:

Article

Insider Giving.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1022, doi. 10.32721/ctj.2021.69.3.ctr

By:

J. L.

Publication type:

Article

Catalyst for Change: A Roadmap to a Stronger Charitable Sector, Report of Special Senate Committee on the Charitable Sector/ Response to the Report of the Special Senate Committee on the Charitable Sector: Catalyst for Change: A Roadmap for a Stronger Charitable Sector .

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1021, doi. 10.32721/ctj.2021.69.3.ctr

By:

A. M.

Publication type:

Article

Payment Tax Gap and Collection Efforts /Tax Gap for Federal Excise Duty on Cigarettes .

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1019, doi. 10.32721/ctj.2021.69.3.ctr

By:

A. M.

Publication type:

Article

“An Intellectual History of Comparative Tax Law”.

Published in:

2021

By:

A. M.

Publication type:

Book Review

Comparative Tax Law.

Published in:

2021

By:

A. M.

Publication type:

Book Review

Comparative Income Taxation: A Structural Analysis.

Published in:

2021

By:

A. M.

Publication type:

Book Review

“The Cost of Change: Pillar 1 Reduced to the Back of a Napkin,”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1012, doi. 10.32721/ctj.2021.69.3.ctr

By:

J. L.

Publication type:

Article

“What Does China Want from International Tax Reform?”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1011, doi. 10.32721/ctj.2021.69.3.ctr

By:

J. L.

Publication type:

Article

“Progressive Formulary Apportionment: The Case for ‘Amount D,’ ”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1009, doi. 10.32721/ctj.2021.69.3.ctr

By:

J. L.

Publication type:

Article

“Ten Truths About Tax Havens: Inclusion and the ‘Liberia’ Problem,” .

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1008, doi. 10.32721/ctj.2021.69.3.ctr

By:

J. L.

Publication type:

Article

“Contemplating a Multilateral Convention To Implement OECD Pillars 1 and 2,”....

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1006, doi. 10.32721/ctj.2021.69.3.ctr

By:

J. L.

Publication type:

Article

Base Erosion and Profit Shifting: A Blueprint for Africa's Response.

Published in:

2021

By:

J. L.

Publication type:

Book Review

“Punishing in the Public Interest: Exploratory Canadian Evidence Pertaining to Conviction and Incarceration for Tax Offences,”..

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 1003, doi. 10.32721/ctj.2021.69.3.ctr

By:

A. M.

Publication type:

Article

IMPACT OF COVID-19 AND TRANSFER PRICING: APPROACHES FOR COMPARABILITY ADJUSTMENTS.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 981, doi. 10.32721/ctj.2021.69.3.ctp

By:

Barton, Andrew;
Subramaniam, Vinu;
Marino, Paola

Publication type:

Article

CHINA'S NEW REGIME FOR TAXING EXPATRIATE INCOME: TIGHTENING THE SCREWS OR VINTAGE WINE IN A NEW BOTTLE?

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 953, doi. 10.32721/ctj.2021.69.3.itp

By:

Yan Xu;
Zizheng Zhao

Publication type:

Article

INTERACTION OF SECTION 160 AND GAAR: FACTUAL ARM’S-LENGTH TEST DISTILLED.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 940, doi. 10.32721/ctj.2021.69.3.cc

By:

Khan, Darian;
Fenton, Dorian

Publication type:

Article

CERTAINTY (BRIEFLY) RESTORED TO SUBSECTION 160(1).

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 931, doi. 10.32721/ctj.2021.69.3.cc

By:

Hassar, Michael

Publication type:

Article

WHERE TO BEGIN: GUIDANCE ON A THRESHOLD ISSUE FOR NOTICES OF DETERMINATION.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 921, doi. 10.32721/ctj.2021.69.3.cc

By:

Davis, Josiah

Publication type:

Article

Finances of the Nation: The Evolution of Health Expenditures in Canada, 1926-2019.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 889, doi. 10.32721/ctj.2021.69.3.fon

By:

Di Matteo, Livio

Publication type:

Article

Policy Forum: First Nation Property Taxation and Governance in British Columbia.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 873, doi. 10.32721/ctj.2021.69.3.pf.hickey

By:

Hickey, Ross

Publication type:

Article

Policy Forum: Implementing the Chippewas of Georgina Island First Nation Property Tax System—Opportunities, Challenges, and Lessons Learned.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 857, doi. 10.32721/ctj.2021.69.3.pf.mccue

By:

McCue, Kate;
McCue, Bill

Publication type:

Article

Policy Forum: Establishing an Urban Reserve—Property Tax Challenges and Opportunities.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 835, doi. 10.32721/ctj.2021.69.3.pf.icton

By:

Icton, Mike;
Mescall, Devan

Publication type:

Article

Policy Forum: In Defence of the First Nations Fiscal Management Act.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 829, doi. 10.32721/ctj.2021.69.3.pf.ledressay

By:

Dressay, André Le

Publication type:

Article

Policy Forum : Analyse critique de l’impôt foncier sous le régime de la Loi sur la gestion financière des premières nations comme outil d’autonomie gouvernementale.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 813, doi. 10.32721/ctj.2021.69.3.pf.boissonneault.f

By:

Boissonneault, Audrey

Publication type:

Article

Policy Forum: A Critical Analysis of Property Taxation Under the First Nations Fiscal Management Act as a Self-Government Tool.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 799, doi. 10.32721/ctj.2021.69.3.pf.boissonneault.e

By:

Boissonneault, Audrey

Publication type:

Article

Policy Forum: Editors’ Introduction— First Nation Property Taxation.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 791, doi. 10.32721/ctj.2021.69.3.pf.editors

By:

Woolley, Frances;
Doxtator, River;
Macnaughton, Alan;
Sandler, Daniel

Publication type:

Article

Income Tax Complexity Faced by Multinational Corporations: A Comparative Study of Canada, the United States, and Other Selected OECD Countries.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 745, doi. 10.32721/ctj.2021.69.3.sturm

By:

Sturm, Susann

Publication type:

Article

Statute-Barred Date: Why Isn’t There Always One?

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2021, v. 69, n. 3, p. 687, doi. 10.32721/ctj.2021.69.3.chow

By:

Chow, Grace;
Shew, Henry

Publication type:

Article