International Taxation in Canada: Principles and Practices, 5th Edition – Student Edition

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

The first comprehensive book on Canadian international tax law, International Taxation in Canada: Principles and Practices was originally published in 2006. Now in its fifth edition, it has become the leading book on this topic in Canada and the most widely-adopted book for classroom usage at Canadian law schools. A unique and resourceful tool, it provides an understanding of the underlying policy governing international tax rules as well as how foreign tax laws interact with Canadian laws.

Features of This Book

• Emphasizes the policy aspects associated with international tax law – offers a deep understanding of the significance of the technical tax rules
• Explains complex tax rules – focuses on the fundamental structure of the international system, such as the distinction between the tax treatment of passive and active income
• Handy tables and charts – helps to highlight the key themes and building blocks of the international tax system
• Useful examples and illustrations – covers tax treatment of different cross-border transactions and arrangements
• Easy to understand text – describes difficult technical rules with an overview at the beginning of each section
• Topical and analytical content – learn from the experts as the authors share their understanding and analysis
• Discusses problems and case studies – explores recent developments of international tax law in Canada

What’s New in This Edition

• Three brand-new chapters covering:
  • Tax Treaties
  • Taxation of foreign-controlled Canadian corporations
  • International tax reforms, including Base erosion and profit shifting (BEPS) and the future of Canadian income tax law
• Expansion discussion of taxation of foreign affiliates, featuring two separate chapters on passive income and dividends
• 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
• Revised content and updated legislative developments since the previous edition published in 2018

Who Should Read This Book

• Tax lawyers and practitioners – for practical advice on international tax issues
• Tax law professors – for use as text for tax law courses
• Students of law, accounting and business – as a core text for tax law courses
• Law libraries – for reference and patrons to read