Works matching IS 00085111 AND DT 2022 AND VI 70 AND IP 2

Results: 35

“Tax Treaty Obstacles in Implementing the Pillar Two Global Minimum Tax Rules and a Possible Solution for Eliminating the Various Challenges”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 494, doi. 10.32721/ctj.2022.70.2.ctr

By:

J. L.

Publication type:

Article

“The Interpretation of Tax Treaties: Looking to the Future”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 494, doi. 10.32721/ctj.2022.70.2.ctr

By:

J. L.

Publication type:

Article

“Aligning the Location of Taxation with the Location of Value Creation: Are We There Yet!?!”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 493, doi. 10.32721/ctj.2022.70.2.ctr

By:

J. L.

Publication type:

Article

“The Deceptive Allure of Taxing ‘Residual Profits’ ”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 492, doi. 10.32721/ctj.2022.70.2.ctr

By:

J. L.

Publication type:

Article

“World Tax Policy in the World Tax Polity? An Event History Analysis of OECD/G20 BEPS Inclusive Framework Membership,”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 491, doi. 10.32721/ctj.2022.70.2.ctr

By:

J. L.

Publication type:

Article

“New Puzzles in International Tax Agreements,”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 490, doi. 10.32721/ctj.2022.70.2.ctr

By:

J. L.

Publication type:

Article

“Next Steps for the OECD Pillars: Moving from a Political Deal to an Enforceable Law”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 489, doi. 10.32721/ctj.2022.70.2.ctr

By:

J. L.

Publication type:

Article

“Canada at the Crossroads of International Tax Reform: Between Harmonization and Tax Competition”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 488, doi. 10.32721/ctj.2022.70.2.ctr

By:

J. L.

Publication type:

Article

“The BEAT’s Impact on U.S. Federal Tax Revenue”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 488, doi. 10.32721/ctj.2022.70.2.ctr

By:

J. L.

Publication type:

Article

“Revenue Effects of the Global Minimum Tax: Country-by-Country Estimates,”/“Revenue and Profit Shifting for the U.S. in a Global Minimum Tax Agreement,”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 487, doi. 10.32721/ctj.2022.70.2.ctr

By:

J. L.

Publication type:

Article

“Tax Competition’s Terminological and Factitious Lure”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 486, doi. 10.32721/ctj.2022.70.2.ctr

By:

J. L.

Publication type:

Article

Trends in Labor Supply of Older Men and the Role of Social Security.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 476, doi. 10.32721/ctj.2022.70.2.ctr

By:

M. V.

Publication type:

Article

“A Proposal for a ‘Big Bang’ Corporate Tax Reform”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 485, doi. 10.32721/ctj.2022.70.2.ctr

By:

J. L.

Publication type:

Article

“Public Policy in a Time of Crisis: A Framework for Evaluating Canada’s COVID-19 Income Support Programs”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 483, doi. 10.32721/ctj.2022.70.2.ctr

By:

M. V.

Publication type:

Article

The Impact of Social Security on Pension Claiming and Retirement: Active vs. Passive Decisions.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 477, doi. 10.32721/ctj.2022.70.2.ctr

By:

M. V.

Publication type:

Article

“Reconnecting the Housing Market to the Labour Market: Foreign Ownership and Housing Affordability in Urban Canada”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 484, doi. 10.32721/ctj.2022.70.2.ctr

By:

M. V.

Publication type:

Article

Relabeling, Retirement and Regret.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 476, doi. 10.32721/ctj.2022.70.2.ctr

By:

M. V.

Publication type:

Article

“Loss-Averse Tax Manipulation and Tax-Preferred Savings,”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 480, doi. 10.32721/ctj.2022.70.2.ctr

By:

M. V.

Publication type:

Article

“How Sticky Is Retirement Behavior in the U.S.?”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 475, doi. 10.32721/ctj.2022.70.2.ctr

By:

M. V.

Publication type:

Article

“Are Consumption Taxes Really Better Than Labor Income Taxes? Theoretical and Quantitative Implications of the Choice of Tax Base,”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 481, doi. 10.32721/ctj.2022.70.2.ctr

By:

M. V.

Publication type:

Article

Permanent and Transitory Responses to Capital Gains Taxes: Evidence from a Lifetime Exemption in Canada.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 479, doi. 10.32721/ctj.2022.70.2.ctr

By:

M. V.

Publication type:

Article

“Adjustment Cost and Incentives To Work: Evidence from a Disability Insurance Program”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 479, doi. 10.32721/ctj.2022.70.2.ctr

By:

M. V.

Publication type:

Article

“Bunching To Maximize Tax Credits: Evidence from Kinks in the US Tax Schedule”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 478, doi. 10.32721/ctj.2022.70.2.ctr

By:

M. V.

Publication type:

Article

“Reference Points for Retirement Behavior: Evidence from German Pension Discontinuities”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 477, doi. 10.32721/ctj.2022.70.2.ctr

By:

M. V.

Publication type:

Article

“Using Nonlinear Budget Sets To Estimate Extensive Margin Responses: Method and Evidence from the Earnings Test”.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 474, doi. 10.32721/ctj.2022.70.2.ctr

By:

M. V.

Publication type:

Article

The Effect of Changes in Social Security’s Delayed Retirement Credit: Evidence from Administrative Data.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 473, doi. 10.32721/ctj.2022.70.2.ctr

By:

M. V.

Publication type:

Article

TAX WARRANTY AND TAX INDEMNIFICATION CLAUSES APPLIED TO LOSS CARRYFORWARDS.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 422, doi. 10.32721/ctj.2022.70.2.cc

By:

Lubetsky, Michael H.

Publication type:

Article

Policy Forum: Editors’ Introduction—Technological Innovation in Tax Practice.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 335, doi. 10.32721/ctj.2022.70.2.pf.editors

By:

Macnaughton, Alan;
Milligan, Kevin;
Sandler, Daniel;
Woolley, Frances

Publication type:

Article

Taxes Through the Reciprocity Lens.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 303, doi. 10.32721/ctj.2022.70.2.plekhanova

By:

Plekhanova, Victoria

Publication type:

Article

WHAT IS AT STAKE FOR US BENEFICIARIES OF CANADIAN ESTATES.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 433, doi. 10.32721/ctj.2022.70.2.ptp

By:

Ayub, Tanzeela;
Pereira, Michael

Publication type:

Article

Policy Forum: Some Technology for Tax Lawyers.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 337, doi. 10.32721/ctj.2022.70.2.pf.caines

By:

Caines, Ian

Publication type:

Article

LOBLAW: A MATTER OF PRINCIPLE.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 397, doi. 10.32721/ctj.2022.70.2.cc

By:

Nikolakakis, Angelo

Publication type:

Article

FINANCES OF THE NATION: IS THERE TAX CONVERGENCE AMONG OECD COUNTRIES?

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 375, doi. 10.32721/ctj.2022.70.2.fon

By:

Godbout, Luc;
Robert-Angers, Michaël

Publication type:

Article

Policy Forum: How Canada Could Benefit from E-Invoicing for GST/HST Purposes.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 361, doi. 10.32721/ctj.2022.70.2.pf.rocha

By:

Rocha, Melina

Publication type:

Article

Policy Forum: Technology and the Evolving Workforce.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2022, v. 70, n. 2, p. 347, doi. 10.32721/ctj.2022.70.2.pf.cooke

By:

Cooke, Susie;
Sui, Alice

Publication type:

Article