Cleaning Up the Books: A Proposal for Revamping Corporate Group Taxation in Canada

Providing a comprehensive group-taxation regime would bring fairness, simplicity and certainty of tax outcome for Canadian corporations. Canada’s current approach leads to higher administrative and transaction costs, unfairness among different types of corporations, uncertainty, and weakened international competitiveness.

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Year of publication:	2009
Authors:	Laurin, Alexandre
Published in:	C.D. Howe Institute Commentary. - C. D. Howe Institute. - 2009, 284
Publisher:	C. D. Howe Institute
Subject:	Canadian corporate taxation \| competitiveness of corporate tax system

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Extent:	application/pdf
Type of publication:	Article
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; H25 - Business Taxes and Subsidies
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005403517