Tax Law

This book explains tax treaties, how taxation is applied to income flowing across national borders, and how the limits imposed on such taxes have evolved over time.

This unique tool provides an understanding of the underlying policy governing international tax rules as well as how foreign tax laws interact with Canadian laws.

This book considers domestic rules, treaty provisions, judicial decisions and administrative guidance that governs the taxation of non-residents on income from Canadian sources and the taxation of Canadian residents on income from foreign sources.

The Primer provides an introductory analysis of the major issues that a country must confront in designing its international tax rules and coordinating those rules with the tax systems of its trading partners, with numerous examples drawn from the practices of both developed and developing countries.

This text discusses the fundamental notions of international taxation, the matter of foreign affiliates, with new chapters on reallocation of taxing rights and global minimum tax and collection of foreign tax debts.