Taxation

Showing 17–32 of 67 results

Title & Subtitle Abstract Contributors Pages Year Purchase
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Haven for the Rich, Hell for the Rest of Us

From: Bill Gates, Pay Your Fair Share of Taxes...Like We Do!

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Chapter 3 examines tax havens. New means of communication and greater capital mobility help taxpayers easily get around the principle of tax residence by establishing (or pretending to establish) … 24 $2.40 Add
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Tax Nexus

From: Income Tax Law, 2/e

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Examination of the basic question of who is taxable, incorporating issues of residence, exemptions, and Indian status. 27 $2.70 Add
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The Export and Import Permits Act

From: Canada's Laws on Import and Export

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Discussion of the strategic importance of the Export and Import Permits Act and how it furthers trade policy. 16 $1.60 Add
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The OECD’s War on Offshore Tax Evasion 1996-2014

From: International Tax Evasion in the Global Information Age

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Examination of the relationship between exchange of information mechanisms and the goals of international tax law in addressing the threat of tax havens and preferential tax regimes. ; 45 $4.50 Add
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Angus L. Gives It a Go

From: Equal as Citizens

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1933-43. Angus L MacDonald led the Liberals back to power in Nova Scotia in 1933, Maritime economic change due to protective tarriffs, Nova Scotia argues for reparations on the ground of damage … 19 $1.90 Add
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International Tax Enforcement in Canada

From: International Tax Evasion in the Global Information Age

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Examination of powers and tools that the Canada Revenue Agency uses to obtain taxpayer information for an audit, whether for civil or criminal purposes, particularly in non-voluntary situations. ; 42 $4.20 Add
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Other Statutes Relating to Export and Import

From: Canada's Laws on Import and Export

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Discussion of the Export Act, the Wild Animals and Plant Protection Regulation of International and Interprovincial Trade Act, the Cultural Property Export and Import Act, and the Export of Rough … 17 $1.70 Add
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Shopping Without Borders

From: Bill Gates, Pay Your Fair Share of Taxes...Like We Do!

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Chapter 4 delves into electronic commerce. Traditional taxation principles that were devised more than half a century ago were based on a physical world, with tangible goods, and defined places … 11 $1.10 Add
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The Meaning of Income

From: Income Tax Law, 2/e

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Examination of the basic question of what is taxable by exploring the definition of income and the concept of source of income. 26 $2.60 Add
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International Tax Enforcement in the United States

From: International Tax Evasion in the Global Information Age

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Review of powers of the United States government to obtain foreign-based information about its taxpayers. ; 46 $4.60 Add
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Miscellaneous Federal Statutes

From: Canada's Laws on Import and Export

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Discussion of the Canada Consumer Product Safety Act, the Canadian Environmental Protection Act, the Consumer Packaging and Labelling Act, the Controlled Drugs and Substances Act, the Health of … 59 $5.90 Add
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Private Foundations (aka Charity for the Rich)

From: Bill Gates, Pay Your Fair Share of Taxes...Like We Do!

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In Chapter 5, I look at private foundations. Contrary to popular belief, private foundations are not a good deal for public finances in the short or the medium term. A foundation has to spend … 20 $2.00 Add
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Whose Income Is It?

From: Income Tax Law, 2/e

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Examination of attempts to shift a tax burden from one taxpayer to another, and the attribution rules that may prevent or restrict such attempts. 11 $1.10 Add
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Greening the Tax System

From: Bill Gates, Pay Your Fair Share of Taxes...Like We Do!

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Chapter 6 deals specifically with environmental taxation. If major fiscal reforms are to be undertaken to deal with the crisis, this could be a strategic moment to implement a green tax shift. … 28 $2.80 Add
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Office and Employment Income

From: Income Tax Law, 2/e

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Examination of the statutory scheme for taxing income from an office or employment, including characterization of an employment relationship and determination of amounts included in and … 37 $3.70 Add
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The Role of Canada’s Tax Information Exchange Agreements in the Fight against Offshore Tax Evasion

From: International Tax Evasion in the Global Information Age

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Examination of the role of Canada’s tax information exchange agreements in the exchange of information with foreign jurisdictions. ; 44 $4.40 Add