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

"This book provides an understanding of the underlying policy governing international tax rules as well as how foreign tax laws interact with Canadian laws. In this edition, the authors are looking to make the book more accessible to students and young practitioners while aiming to make it valuable to judges and seasoned practitioners as well. This book is the starting point for students to enter the area of international taxation without being overwhelmed by its scope and complexity, and provides a useful summary for practitioners when navigating the complex rules of international taxation. What’s New: - Improves on earlier editions by shedding a brighter light on the “why” and “how” questions. - 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 - Most chapter significantly rewritten - New chapter dedicated exclusively to Tax Treaties - Taxation of Foreign Affiliates is now in 2 separate chapters (Chapter 15 focuses on passive income and Chapter 16 focuses on active business income and the foreign affiliate dividend regime) - Two NEW Chapters (Chapter 11 on the taxation of foreign-controlled Canadian corporations and Chapter 17 on recent international tax reforms through the BEPS projects and the future of Canadian income tax law)."-- Provided by publisher.