Justice Bowman's Decisions on the Deductibility of Interest.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 211
- By:
- Publication type:
- Article
Works matching IS 00085111 AND DT 2010 AND VI 58
Results: 138
1
2
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
- By:
- Publication type:
- Article
3
The Tax Treatment of Intangibles.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 201
- By:
- Publication type:
- Article
4
A Period of Interest.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 303
- By:
- Publication type:
- Article
5
The Evolution of the International Tax Rules.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 225
- By:
- Publication type:
- Article
6
Ministerial Assumptions and Burden of Proof in Tax Appeals.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 191
- By:
- Publication type:
- Article
7
The Evolution of the Reasonable Expectation of Profit Test.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 175
- By:
- Publication type:
- Article
8
Decisions Involving Legal Relationships: Partnership, Employee Versus Independent Contractor, and Agency.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 149
- By:
- Publication type:
- Article
9
Breaking Bad: "Remediation" and Tax Plans Gone Wrong--Judicial Attitudes.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 141
- By:
- Publication type:
- Article
10
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
- By:
- Publication type:
- Article
11
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
- By:
- Publication type:
- Article
12
Justice Bowman on Substance over Form.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 127
- By:
- Publication type:
- Article
13
The Development of the Tax Court of Canada: Status, Jurisdiction, and Stature.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 87
- By:
- Publication type:
- Article
14
Fairness, Common Sense, and Justice in Deciding Tax Cases: The Legacy of Justice Bowman.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 63
- By:
- Publication type:
- Article
15
The Qualities of a Judge.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 55
- By:
- Publication type:
- Article
16
Tax Treaty Cases, 1965-2008.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 111
- By:
- Publication type:
- Article
17
The Significance of Commercial and Accounting Principles in Canadian Tax Cases.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 101
- By:
- Publication type:
- Article
18
A Fireside Chat with the Chief Justice of the Tax Court of Canada.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 29
- By:
- Publication type:
- Article
19
The Honourable Donald G. H. Bowman: A Judge's Journey.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 1
- By:
- Publication type:
- Article
20
Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1067
- By:
- Publication type:
- Article
21
A History of New Zealand's Double Tax Agreements.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1066
- By:
- Publication type:
- Article
22
Causes, Benefits, and Risks of Business Tax Incentives.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1066
- By:
- Publication type:
- Article
23
Going for the Jugular: Justice Bowman's Approach to the Craft of Judging.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, p. 5
- By:
- Publication type:
- Article
24
Options Backdating: A Canadian Perspective/Backdating, Tax Evasion, and the Unintended Consequences of Canadian Tax Reform.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1064
- By:
- Publication type:
- Article
25
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
- By:
- Publication type:
- Article
26
An American Dual Income Tax: Nordic Precedents.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1062
- By:
- Publication type:
- Article
27
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
- By:
- Publication type:
- Article
28
Ethical Issues in Transfer Pricing.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1061
- Publication type:
- Article
29
What Can Trade Teach Tax? Examining Reform Options for Art. 24 (Non-Discrimination) of the OECD Mode.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1060
- By:
- Publication type:
- Article
30
From Sham to Reality: Should a Wrong Be Taxed as a Right?
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1060
- By:
- Publication type:
- Article
31
How To Live With a Tax Code with Which You Disagree: Doctrine, Optimal Tax, Common Sense, and the Debt-Equity Distinction.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1059
- By:
- Publication type:
- Article
32
Comparative Tax Law and Culture.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1058
- By:
- Publication type:
- Article
33
Taxation of Corporate Reorganizations.
- Published in:
- 2010
- By:
- Publication type:
- Book Review
34
ZEN AND THE ART OF COLLECTING INTEREST ON DIRECTORS' TAX DEBTS.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 963
- By:
- Publication type:
- Article
35
The Latest Foreign Affiliate Proposals: Selected Aspects.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 791
- By:
- Publication type:
- Article
36
Globalization and Its Tax Discontents: Tax Policies and International Investments: Essays in Honour of Alex Easson.
- Published in:
- 2010
- By:
- Publication type:
- Book Review
37
STRATÉGIES DE FRACTIONNEMENT DU REVENU.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1025
- By:
- Publication type:
- Article
38
INCOME-SPLITTING STRATEGIES: SELECTED ASPECTS.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 1005
- By:
- Publication type:
- Article
39
THE US PASSIVE FOREIGN INVESTMENT COMPANY RULES.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 973
- By:
- Publication type:
- Article
40
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
- By:
- Publication type:
- Article
41
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
- By:
- Publication type:
- Article
42
CORRESPONDENCE.
- Published in:
- 2010
- By:
- Publication type:
- Letter
43
An Analysis of Effective Marginal Tax Rates in Quebec.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 3, p. 786
- By:
- Publication type:
- Article
44
The Fine Print: Vital Information for Canadian Charities Operating Social Enterprises/The Attack on Nonprofit Status: A Charitable Assessment.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 3, p. 784
- By:
- Publication type:
- Article
45
REASONABLENESS, BUSINESS REALITIES, AND TRANSFER PRICING.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 956
- By:
- Publication type:
- Article
46
Pursuing a Tax LLM Degree: Why and When/Pursuing a Tax LLM Degree: Where?
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 3, p. 785
- By:
- Publication type:
- Article
47
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
- By:
- Publication type:
- Article
48
Policy Forum: Should Extended Producer Responsibility Programs Use Eco-Fee-Included Pricing?
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 4, p. 927
- By:
- Publication type:
- Article
49
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
- By:
- Publication type:
- Article
50
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
- By:
- Publication type:
- Article