PILLAR 2 AND THE BITs.
- Published in:
- 2023
- By:
- Publication type:
- Letter to the Editor
Works matching IS 00085111 AND DT 2023 AND VI 71 AND IP 3
Results: 26
1
2
"The Mirage of Mobile Capital".
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 946, doi. 10.32721/ctj.2023.71.3.ctr
- By:
- Publication type:
- Article
3
International Corporate Tax Reform.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 944, doi. 10.32721/ctj.2023.71.3.ctr
- By:
- Publication type:
- Article
4
"The UTPR and International Law: Analysis from Three Angles"/"UTPR--Potential Conflicts with International Law?".
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 943, doi. 10.32721/ctj.2023.71.3.ctr
- By:
- Publication type:
- Article
5
Possible Effects of Adopting the OECD's Pillar Two, Both Worldwide and in the United States/The Pillar 2 Global Minimum Tax: Implications for U.S. Tax Policy, Updated July 21, 2023/Report on Foreign Tax Credit Considerations Related to the OECD Global Anti-Base Erosion Model Rules (Pillar Two)
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 940, doi. 10.32721/ctj.2023.71.3.ctr
- By:
- Publication type:
- Article
6
"Is the Tax Regime for Charities and Not-for-Profit Entities 'Fit for Purpose'?".
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 940, doi. 10.32721/ctj.2023.71.3.ctr
- By:
- Publication type:
- Article
7
"Learning, Competing, or Emulating? Explaining Diffusion Dynamics in the Case of the Harmonized Sales Tax in British Columbia,"/"Playing with Fiscal Fire: The Politics of Consumption Tax Reform".
- Published in:
- 2023
- By:
- Publication type:
- Book Review
8
A Sales Tax for Alberta: Why and How.
- Published in:
- 2023
- By:
- Publication type:
- Book Review
9
Automatic Tax Filing: Simulating a Pre-Populated Form 1040.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 932, doi. 10.32721/ctj.2023.71.3.ctr
- By:
- Publication type:
- Article
10
Basic Income and a Just Society: Policy Choices for Canada's Social Safety Net.
- Published in:
- 2023
- By:
- Publication type:
- Book Review
11
Foundations for the Future: Report of the Commission on Taxation and Welfare.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 929, doi. 10.32721/ctj.2023.71.3.ctr
- By:
- Publication type:
- Article
12
FROM BONDS TO BANKNOTES--CENTRAL BANKING AND PUBLIC FINANCES IN CANADA.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 825, doi. 10.32721/ctj.2023.71.3.fon
- By:
- Publication type:
- Article
13
LES NOUVELLES RÈGLES RELATIVES À L'IMR -- EST-CE QUE L'IMPÔT MINIMUM DE REMPLACEMENT EST UN TIGRE DE PAPIER AVEC DE NOUVEAUX CROCS?
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 885, doi. 10.32721/ctj.2023.71.3.pfp
- By:
- Publication type:
- Article
14
NEW AMT RULES--IS THE ALTERNATIVE MINIMUM TAX A PAPER TIGER WITH NEW FANGS?
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 877, doi. 10.32721/ctj.2023.71.3.ptp
- By:
- Publication type:
- Article
15
TAX COURT OF CANADA: GAAR APPLICABLE TO THE CIRCULAR PAYMENT OF CAPITAL DIVIDENDS.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 859, doi. 10.32721/ctj.2023.71.3.cc
- By:
- Publication type:
- Article
16
FEDERAL COURT OF APPEAL: A LOSS BY ANY OTHER NAME...
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 853, doi. 10.32721/ctj.2023.71.3.cc
- By:
- Publication type:
- Article
17
THE REFASHIONING OF EARNOUTS.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 895, doi. 10.32721/ctj.2023.71.3.ctp
- By:
- Publication type:
- Article
18
Policy Forum: Subnational Taxation--A Comparison of the Tax Systems of Brazil and Canada.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 813, doi. 10.32721/ctj.2023.71.3.pf.gonzalez
- By:
- Publication type:
- Article
19
Policy Forum: Comment se matérialise l'exercice de l'autonomie fiscale du Québec?
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 795, doi. 10.32721/ctj.2023.71.3.pf.godbout-fr
- By:
- Publication type:
- Article
20
Policy Forum: How Does Quebec Exercise Its Fiscal Autonomy?
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 779, doi. 10.32721/ctj.2023.71.3.pf.godbout-en
- By:
- Publication type:
- Article
21
Policy Forum: The Quest for a Quebec Single Income Tax Report--History and Estimated Savings.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 763, doi. 10.32721/ctj.2023.71.3.pf.vaillancourt
- By:
- Publication type:
- Article
22
Policy Forum: Constraints on Provincial Fiscal Autonomy Arising from Tax Collection Agreements.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 735, doi. 10.32721/ctj.2023.71.3.pf.gagne-dube-en
- By:
- Publication type:
- Article
23
Policy Forum: Editors' Introduction--Decentralized Tax Collection at Home and Abroad.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 731, doi. 10.32721/ctj.2023.71.3.pf.editors
- By:
- Publication type:
- Article
24
Government Funding of Charities Serving Indigenous Peoples.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 701, doi. 10.32721/ctj.2023.71.3.devlin
- By:
- Publication type:
- Article
25
COVID-19 Wage Subsidy Disclosure and Firms' Contemporaneous Dividend Payouts.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 667, doi. 10.32721/ctj.2023.71.3.mawani
- By:
- Publication type:
- Article
26
Policy Forum: Contraintes à l'autonomie fiscale des provinces découlant des Accords de perception fiscale.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2023, v. 71, n. 3, p. 749, doi. 10.32721/ctj.2023.71.3.pf.gagne-dube-fr
- By:
- Publication type:
- Article