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International Taxation in Canada, 5th Edition – Student Edition

**This title is to be purchased by students only**

This book provides an understanding of the underlying policy governing international tax rules as well as how foreign tax laws interact with Canadian laws. This is a student edition.

by Jinyan Li (Author) , Paul Lamarre (Author)
Publisher: LexisNexis Canada
Publication Language: English
Book
$160.00
Quantity

Softcover | 544 pages

In Stock
Published: October 21, 2024
ISBN/ISSN: 9780433532255
Publisher: LexisNexis Canada

Product description

**This title is to be purchased by students only**

Click here for the professional edition of International Taxation in Canada, 5th Edition.

The first comprehensive book on Canadian international tax law, International Taxation in Canada was originally published in 2006. Now in its fifth edition, it has become the leading book on this topic and widely-adopted book for classroom usage in Canada. It offers an insightful overview of Canadian international taxation, with an eye to its organizing paradigms, underlying logic, technical design and practical implications. Combining over 60 years of experience in international tax law, the authors build on the success of previous editions by making the book more accessible to students and practitioners.

Features of This Book

  • Synthesizes and explains Canadian international tax law as a system with its own internal logic, paradigm, principles and policy orientations
  • Demystifies the complex tax rules, using accessible language and easy-to-follow examples
  • Encourages readers to build on what they already know about basic income tax by showing how the international tax rules are a natural outgrowth of the basic rules
  • "Humanizes” the rules by explaining why drafters chose them as a means of achieving important, and often conflicting policy objectives
  • Focuses on the “real” law that affects Canadian taxpayers by covering basic rules as well as some highly sophisticated international anti-avoidance rules, including the Global Minimum Tax
  • Strives to be a ready starting point for students and a “sanity check” and general reference for practitioners

What’s New in This Edition

  • Two brand-new chapters covering:
    • Taxation of foreign-controlled Canadian corporations (chapter 11)
    • International tax reforms, including BEPS 1.0 and BEPS 2.0 (e.g., Pillar 1 and Pillar 2) and the future of Canadian income tax law (chapter 17)
  • A new chapter on tax treaties was created by updating materials in former chapter 2
  • The taxation of foreign affiliates is separated into two chapters, featuring FAPI in chapter 15 and dividends in chapter 16
  • Many existing chapters have been significantly rewritten
  • More context and explanation of historical evolution of key international tax rules and principles, as well as the major influences and constraints on Canadian International law

Who Should Have This Book

  • Tax lawyers and practitioners – as a refresher and general reference for the basic rules
  • Tax professors – for use as text for international tax courses
  • Students of law, accounting and business – as a core text for tax law courses
  • Law libraries – for reference and patrons to read
 

Featured Authors

Jinyan Li
Paul Lamarre

Jinyan Li

Jinyan Li, B.A. (Econ), J.D., LL.M., D.Jur. (Ph.D. in Law), is a Professor, co-director of LLM Tax Programs, and former interim dean of Osgoode Hall Law School, York University. She has been a student of international taxation since the mid-1980s. She has taught as adjunct professor at law schools in Australia, China and the United States. She has served as a tax consultant to international organizations (e.g., the Asian Development Bank, International Monetary Fund, Organisation for Economic Co-operation and Development, World Bank and United Nations), the government of Canada and Ontario and law firms. She was a member of an advisory committee for the Minister of National Revenue on the issue of e-commerce taxation, the Transfer Pricing Subcommittee of the Advisory Panel on Canada’s International Taxation and expert panel on the review of federal tax expenditures. She received the Douglas J. Sherbaniuk Distinguished Writing Award and Lifetime Contribution Award from the Canadian Tax Foundation and Tax Excellence Award from the Ontario Bar Association. She has published widely on various topics of international taxation and her work has been cited by Canadian courts, including the Supreme Court of Canada.

View all books by Jinyan Li (2)

Paul Lamarre

Paul Lamarre, B.A., M.A., Ph.D. (English), J.D., is a partner in the tax group at Davies Ward Phillips & Vineberg LLP. He has taught corporate and international tax law at the Faculty of Law at Western University and has published on various topics of Canadian taxation, including as a co-author of Taxation of Corporate Reorganizations, now in its third edition.

View all books by Paul Lamarre (2)

Table of contents

 Chapter 1: Introduction
 
 PART I – GENERAL PARADIGM AND PRINCIPLES
 Chapter 2: The Canadian International Tax System
 Chapter 3: Tax Treaties
 Chapter 4: Tax Jurisdiction
 Chapter 5: Transfer Pricing
 
 PART II – INBOUND TAXATION
 Chapter 6: Legislative Schemes and Rationale
 Chapter 7: Employed in Canada
 Chapter 8: “Carrying on Business in Canada”
 Chapter 9: “Taxable Canadian Property”
 Chapter 10: Taxes on Income from Passive Investments and Branch Profits
 Chapter 11: Foreign Owned Canadian Corporations
 
 PART III – OUTBOUND TAXATION
 Chapter 12: Legislative Schemes and Rationale
 Chapter 13: Foreign Tax Credit
 Chapter 14: Foreign Trusts and Investment Funds
 Chapter 15: Controlled Foreign Affiliates and Passive Income
 Chapter 16: Dividends from Foreign Affiliates
 
 PART IV – FUTURE CHANGES
 Chapter 17: International Tax Reforms
 
 Table of Cases
 Index
 

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