Works matching IS 00085111 AND DT 2024 AND VI 72 AND IP 3

Results: 19

"Technological Investment and Accounting: A Demand-Side Perspective on Accounting Enrollment Declines".

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2024, v. 72, n. 3, p. 765, doi. 10.32721/ctj.2024.72.3.ctr

By:

A. M.

Publication type:

Article

Fiscal Federalism in Canada: Analysis, Evaluation, and Prescription.

Published in:

2024

By:

J. L.

Publication type:

Book Review

"The Concept of the 'Object and Purpose' in Tax Treaty Law Based on the Vienna Convention (1969) and the Principal Purposes Test Rule".

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2024, v. 72, n. 3, p. 762, doi. 10.32721/ctj.2024.72.3.ctr

By:

J. L.

Publication type:

Article

"Earth to OECD: You Must Be Joking--The Subject to Tax Rule of Pillar Two".

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2024, v. 72, n. 3, p. 761, doi. 10.32721/ctj.2024.72.3.ctr

By:

J. L.

Publication type:

Article

"Designing a Powerful General Anti-Avoidance Rule: Reflections on the New Zealand Experience".

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2024, v. 72, n. 3, p. 761, doi. 10.32721/ctj.2024.72.3.ctr

By:

J. L.

Publication type:

Article

International Tax at the Crossroads: Institutional and Policy Reform in the Era of Digitalisation.

Published in:

2024

By:

J. L.

Publication type:

Book Review

Research Handbook on Corporate Taxation.

Published in:

2024

By:

J. L.

Publication type:

Book Review

"Canadian Inequality Over the Last 40 Years: Common and Contrary Variations on Universal Themes"/"Changing Labour Market and Income Inequalities in Europe and North America: A Parallel Project to the IRS Deaton Review of Inequalities in the 21st Century"/Canada's Rising Personal Tax Rates and Falling Tax Competitiveness...

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2024, v. 72, n. 3, p. 752, doi. 10.32721/ctj.2024.72.3.ctr

By:

A. M.

Publication type:

Article

"Effect of Canada Child Benefit on Food Insecurity: A Propensity Score-Matched Analysis".

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2024, v. 72, n. 3, p. 751, doi. 10.32721/ctj.2024.72.3.ctr

By:

A. M.

Publication type:

Article

Personal Income Tax Compliance for Canadians: How and at What Cost?

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2024, v. 72, n. 3, p. 749, doi. 10.32721/ctj.2024.72.3.ctr

By:

A. M.

Publication type:

Article

GRIN AND BARE IT--THE RECENT KERFUFFLE OVER BARE TRUSTS.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2024, v. 72, n. 3, p. 671, doi. 10.32721/ctj.2024.72.3.ptp

By:

Nitikman, Joel

Publication type:

Article

RÉCENT BROUHAHA AUTOUR DES SIMPLES FIDUCIES -- UN CONCEPT PEUT-ÊTRE PAS SI SIMPLE.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2024, v. 72, n. 3, p. 695, doi. 10.32721/ctj.2024.72.3.pfp

By:

Nitikman, Joel

Publication type:

Article

How Do Fitness Tax Credits Affect Children's Physical Activity Levels? Evidence from Canada.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2024, v. 72, n. 3, p. 577, doi. 10.32721/ctj.2024.72.3.gamino

By:

Gamino, Aaron M.

Publication type:

Article

MAKING SENSE OF CANADA'S CLEAN ENERGY INVESTMENT TAX CREDITS.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2024, v. 72, n. 3, p. 723, doi. 10.32721/ctj.2024.72.3.ctp

By:

Der, Colena;
Rowe, Edward

Publication type:

Article

Policy Forum: GAAR Revisited--A Road Map for Continued Analytical Rigour.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2024, v. 72, n. 3, p. 599, doi. 10.32721/ctj.2024.72.3.pf.mihailovich

By:

Mihailovich, Pooja

Publication type:

Article

Policy Forum: Editors' Introduction--Recent Amendments to the General Anti-Avoidance Rule.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2024, v. 72, n. 3, p. 595, doi. 10.32721/ctj.2024.72.3.pf.editors

By:

Brooks, Kim;
Milligan, Kevin;
Sandler, Daniel

Publication type:

Article

FEDERAL AND PROVINCIAL INCOME SUPPORT PROGRAMS FOR SENIORS IN CANADA.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2024, v. 72, n. 3, p. 649, doi. 10.32721/ctj.2024.72.3.fn

By:

Schirle, Tammy

Publication type:

Article

Policy Forum: Sailing Beyond the Sunset? Are De Jure Control and Other Bright-Line Tests Relevant After Deans Knight and the New GAAR?

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2024, v. 72, n. 3, p. 635, doi. 10.32721/ctj.2024.72.3.pf.ross

By:

Ross, David

Publication type:

Article

Policy Forum: Rethinking GAAR--Back to Basics.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2024, v. 72, n. 3, p. 617, doi. 10.32721/ctj.2024.72.3.pf.krever

By:

Krever, Richard

Publication type:

Article