Works matching IS 00085111 AND DT 2013 AND VI 61 AND IP 3

Results: 27

Memorandum to Members of the Permanent Subcommittee on Investigations re Offshore Profit Shifting and the U.S. Tax Code--Part 2 (Apple Inc.).

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 868

By:

A. M.

Publication type:

Article

"The Definition and Ownership of intangibles: Inside the Box? Outside the Box? What Is the Box?".

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 864

By:

J. L.

Publication type:

Article

"Tax Havens: International Tax Avoidance and Evasion,"/"Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax,".

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 863

By:

J. L.

Publication type:

Article

"Four Principles of Optimal Tax System Design,".

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 862

By:

J. L.

Publication type:

Article

REGISTERED SAVINGS PLANS: INVESTING WITHOUT PENALTY.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 769

By:

De Lisser, Maureen;
Krieger, Janna

Publication type:

Article

Evaluation of the Tax Policy Branch: Final Report.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 874

By:

A. M.

Publication type:

Article

Tax Avoidance: The Role of Large Accountancy Firms.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 873

By:

A. M.

Publication type:

Article

"No More Second-Class Taxpayers: How Income Splitting Can Bring Fairness to Canada's Single-Income Families".

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 872

By:

A. M.

Publication type:

Article

Small Charities: An Analysis of Change in Fundraising Activities/Fundraising Methods: Past, Present, Future.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 871

By:

A. M.

Publication type:

Article

"Through a Latte, Darkly: Starbucks's Stateless Income Tax Planning".

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 861

By:

J. L.

Publication type:

Article

Organisation for Economic Co-operation and Development, Revised Section E on Safe Harbours in Chapter IV of the Transfer Pricing Guidelines.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 858

By:

J. L.

Publication type:

Article

"Some Reflections on the OECD and the Sources of International Tax Principles".

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 357

By:

J. L.

Publication type:

Article

THE CRA'S TAX TRANSPARENCY INITIATIVES: IMPLICATIONS FOR A CORPORATE GOVERNANCE RESPONSE.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 829

By:

Misutka, Dan;
MacEachern, Lauchlin

Publication type:

Article

Organisation for Economic Co-operation and Development, A Step Change in Tax Transparency: Delivering a Standardised, Secure and Cost Effective Model of Bilateral Automatic Exchange for the Multilateral Context: Report for the G8 Summit.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 860

By:

J. L.

Publication type:

Article

ARE YOU READY FOR THE UPSTREAM LOAN RULES?

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 747

By:

Buttenham, Ken J.

Publication type:

Article

RÉGIMES ENREGISTRÉS D'ÉPARGNE : INVESTIR SANS PÉNALITÉ.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 797

By:

De Lisser, Maureen;
Krieger, Janna

Publication type:

Article

SURPLUS-STRIPPING PLAN STRUCK DOWN.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 739

By:

Haney, Mary-Ann

Publication type:

Article

CAPITAL GAIN VERSUS INCOME: FLYING INTO FOG.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 729

By:

Irvine, Carl

Publication type:

Article

Policy Forum: Real Versus Notional Income Splitting--What Canada Should Learn from the US "Innocent Spouse" Problem.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 709

By:

Philipps, Lisa

Publication type:

Article

CURRENT CASES.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 723

By:

Morris, Ryan L.

Publication type:

Article

Policy Forum: The Impact of the Income-Splitting Proposal on Labour Force Participation and Other Household Decisions.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 695

By:

Gugl, Elisabeth

Publication type:

Article

Policy Forum: Tax Consequences of Income Splitting for Canadian Households.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 681

By:

Krzepkowski, Matt

Publication type:

Article

Policy Forum: Editor's Introduction-Income Splitting.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 677

By:

Milligan, Kevin

Publication type:

Article

A Few Thoughts on Treaty Shopping.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 671

By:

Couzin, Robert

Publication type:

Article

Awareness and Use of Canada's Children's Fitness Tax Credit.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 599

By:

Fisher, Koren L.;
Mawani, Amin;
Tigerstrom, Barbara von;
Larre, Tamara;
Cameron, Christine;
Chad, Karen E.;
Reeder, Bruce;
Tremblay, Mark S.

Publication type:

Article

Rectification of Tax Mistakes Versus Retroactive Tax Laws: Reconciling Competing Visions of the Rule of Law.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 563

By:

Brown, Catherine;
Cockfield, Arthur J.

Publication type:

Article

J.L. Ilsley and the Transformation of the Canadian Tax System: 1939-1943.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 3, p. 633

By:

Campbell, Colin

Publication type:

Article