Halsbury's Laws of Canada – Income Tax (International) (2023 Reissue)
One Year Subscription Only Terms
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing customer.support@lexisnexis.com; or returning the invoice marked 'CANCEL'.
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
Détails des produits
Begin updating your law library today!
$148* per volume (ISBN: 9780433454946) OR purchase individual volumes at $335 each.
For more information or to place an order please contact us.
*Per volume with commitment to purchase the entire 72-volume set.
------------------------------------------------------------------------------------
It has often been said that nothing is certain but death and taxes, and this holds true for extra-jurisdictional revenue as well. Canada imposes taxes based on taxpayer residence and on the source of income, and the rules relating to this international taxation are complex. Halsbury's Laws of Canada – Income Tax (International) (2023 Reissue) presents a straightforward and lucid explanation of those rules, and how they are applied by the taxing authorities.
Topics covered in this essential reference include:
Foreign source income
- Taxation of profits
- Foreign affiliates
- Business income
- Foreign accrual property income
- Holding companies
- Sale of foreign investments
- Anti-avoidance rule
Non-residents
- Part I tax liability
- Withholding tax
- Forms of business
- Corporate finance
Offshore trusts
- Parties
- Location
- Deemed residence
- Asset protection
- Taxation of passive income
- Administration
International tax treaties
- Model treaties
- Interpretation
- Jurisdiction
- Double taxation
- Tax sparing
- Business income
- Other forms of income
- Capital gains
- Dividends
- Interest
- Royalties
- Affiliated corporations
- Independent and dependent personal services
- Individuals
- Non-discrimination clauses
- Governmental services
- Withholding taxes
- Capital
- Treaty shopping
- Beneficial ownership
- Treaty rules and procedures
Table des matières
I. Foreign Source Income
II. Non-Residents
III. Offshore Trusts
IV. International Tax Treaties