Extranational Taxation : Canada and UNCLOS Article 82

The author considers the taxation of "extranational income" (income that arises outside the geographical borders of any country's national sovereignty) through the lens of Canada's experience with article 82 of the United Nations Convention on the Law of the Sea

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Year of publication:	2019
Authors:	Burch, Micah
Publisher:	[2019]: [S.l.] : SSRN
Subject:	Kanada \| Canada \| Steuer \| Tax

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Extent:	1 Online-Ressource (26 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Canadian Tax Journal/Revue fiscale canadienne, Vol. 67, No. 3, 2019, pp. 729-753 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 30, 2019 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012862015