Literaturüberblick Canada
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1 Literaturüberblick Canada Autor Titel Fundstelle Arnold, Brian The Canadian General Anti-Avoidance Rule BTR 1995, S Arnold, Brian General Description: Canada in: Comparative Income Taxation, hrsg. v. Ault, Hugh, Den Haag 1997, S Bernstein, Jack European Holding Companies: A Canadian Perspecitve TNI v , S Bernstein, Jack Nonresident Investment in Canadian Real Estate TNI 2003, S Bernstein, Jack Tax Considerations for Canadian Businesses Expanding to U.S. Markets TNI 2001, S Bernstein, Jack Canadian-US Cross-Border Estate Freezes TNI 1998, S Bernstein, Jack Multinational Corporate Joint Ventures and Partnerships: Canadian Tax Implications TNI 20001, S Bernstein, Jack Transparencies A Canadian Perspective TNI 2001, S Bernstein, Jack/Leung, Kay Who is Ordinarily Resident in Canada? TNI 2001, S /Guadiana, James A Comparison of Canadian and U.S. Corporate Income Tax Burdens TMIJ 2003, S Inversions and Reverse-Hybrids: Rule Making of Fiscal Overkill? A Canadian Perspective Recent and Proposed Changes to Canada's System for Taxing Foreign Operations TMIJ 2002, S ET 2000, S
2 Inversions and Reverse-Hybrids: Rule Making or Fiscal Overkill? A Canadian Perspective Canadian Taxation of Foreign Service Providers: Treaty Issues and Court Decisions TMIJ 2002, S IBFD Bulletin 2002, S Cannon, Douglas/Thaw, Mitchell Canada s New Foreign Spin-Off Rules TNI 2002, S Chai, Victor An Overview of Canada s Proposed Extension of GAAR TNI 6 December 2004, S Chen, Duanjie/Mintz, Jack A Comparison Between Property and Causalty Insurance Taxation in Canada and Other G-7 Countries TNI 2003, S Daly, M. Steuerkoordinierung und konkurrenz in Kanada: Lehren für die Europäische Gemeinschaft Bereicht des Unabhängigen Sachverständigenausschusses zur Unternehmensbesteuerung ( Ruding-Bericht ), Luxemburg 1992, Anhang 9A Duff, David Dunn, Andrew/Alty, Derek/Carr, Brian/Steeves, Christopher Weak-Currency Borrowings and the General Anti-Avoidance Rule in Canada: From Shell Canada to Canadian Pacific IBFD Bulletin 2001, S The Taxation of Corporate Reorganizations Canadian Tax Journal 2001, S Dwyer, Blair/Thiessen, Katherine The Division of Canadian Taxing Powers: A Tug of War, With Taxpayers in the Middle IBFD-Bulletin 1994, S Easson, Alex Taxation of Partnerships in Canada IBFD-Bulletin 2000, S Ernst, Glenn Canadian Tax Review: Court Rules no Requirement to Provide Foreign Based Information TNI 2003, S
3 Gamble, Ian Overview of Tax-Deferred Reorganizations Under the Canadian Income Tax Act TNI 1998, S Hahner, Arne Beweisverwertungsverbote im kanadischen Besteuerungsverfahren IWB Nr. 12/2003 Fach 8 Kanada Gruppe 2 S Hausman, James/Penny, Kathleen Cross-Border Reorganizations Involving Canadian Corporations IBFD-Bulletin 1994, S Korte, Otto Deutsche Investoren und Immobilienbesitz in Kanada, nicht nur steuerlicher Sonnenschein ISTR 1994, S Lanthier, Allan Acquiring, Holding and Financing Canadian Corporations IBFD-Bulletin 1994, S Lefton, Jay/Worndl, Barbara/Bernstein, Jack Exchangeable Shares in Canada TNI 2000, S Lessmann, Dieter Der Einsatz nach dem Recht Ontarios gebildeter Limited Partnerships für den Erwerb von Immobilienholdings ISTR 1994, S McLeod, Ron Taxation of Fram Income in Canada TNI 2003, S Müssener, Ingo Länderkapitel: Kanada in: Steuern in Europa, Amerika und Asien, hrsg. v. Mennel/Förster, Loseblatt, Herne Müssener, Ingo Das Steuersystem Kanadas im Überblick in: IWB Nr. 2/2001 Fach 8 Kanada Gruppe 2 S Nitikman, Joel/Alty, Derek Some Thoughts on Statutory Interpretation in Canadian Tax Law - A Reply to Brian Arnold TNI 2000, S Przysuski, Martin/Lalapat, Srini/Swaneveld, Hendrik Canada s Advance Pricing Arrangements Program TNI 2004, S
4 Przysuski, Martin/Swaneveld, Hendrik/Nagarajan, Venkat/Lalapet, Srini/Rosmalen, Norbert Arm s Length Principle Determines Transfer Prices in Canada TNI 2002, S Sasseville, Jacques Interpretation of Double Taxation Conventions in Canada: An Update IBFD-Bulletin 1994, S Sapona, Ingrid Taxation of Foreign Affiliates IBFD-Bulletin 1994, S Sheppard, Lee Blame Canada: U.S. Tax Shelters Go North TNI 2003, S Sieker, Klaus Steueraufschub bei grenzüberschreitenden Unternehmenstransaktionen unter dem neuen DBA-Kanada ISTR 2002, S Smit, Carrie Canadian Tax Review: Financing Structures Replacing the NRO THNI 2ßßß3, S Technical Committee on Business Taxation Teitelbaum, Marc Tse, Stephanie Report Ottawa 1997 Canadian Exchangeable Share Transactions and Foreign Transaction Forms Implications of Thin Capitalization Rules in the Era of Canada s Five -Year Tax Reduction Plan TNI 1998, S TNI 2003, S Tyler, Sam Canadian Court says Capitalized Interest Not Subject to Canadian Withholding Tax TNI 2005, S Webb, Gary Structuring International Joint Ventures: Canadian Tax Issues to Consider IBFD-Bulletin 1994, S Wilde, Heiko Das kanadische System des Erbschaftsteuerrechts als Alternative ZEV 1997, S Wilde, Heiko Das kanadische Erbschaftsteuerrecht 1996 Wilkie, Scott Share Buy-Backs by Listed Companies from Individual Minority In: Share Buy-Backs by Listed Companies
5 Shareholders: Canada from Individual Minority Shareholders, hrsg. v. Betten, R., Amsterdam 2002, S Wong, Sabrina Canada Revenue Agency Changes Aproach to Foreign Corporation Distributions TNI 2005, S
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5 June 2018 Global Tax Alert Denmark publishes draft bill to implement EU ATAD NEW! EY Tax News Update: Global Edition EY s new Tax News Update: Global Edition is a free, personalized email subscription