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The taxation of controlled foreign corporations : defining and designating tax havens
Arnold, Brian J. - In: Canadian tax journal 33 (1985) 3, pp. 445-489
Persistent link: https://www.econbiz.de/10001901776
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Rethinking Canada's source rules in the age of electronic commerce, Part 1
Li, Jinyan - In: Canadian tax journal 47 (1999) 5, pp. 1077-1125
Persistent link: https://www.econbiz.de/10001464238
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Rethinking Canada's source rules in the age of electronic commerce, Part 2
Li, Jinyan - In: Canadian tax journal 47 (1999) 6, pp. 1411-1478
Persistent link: https://www.econbiz.de/10001464240
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New Zealand's thin capitalization rules
Smith, Andrew M. C. - In: Canadian tax journal 44 (1997) 6, pp. 1525-1551
Persistent link: https://www.econbiz.de/10001222224
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Onus of proof and ministerial assumptions : the role and evolution of burden of proof in income tax appeals
Innes, William; Moorthy, Hemamalini - In: Canadian tax journal 46 (1998) 6, pp. 1187-1211
Persistent link: https://www.econbiz.de/10001372411
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Income tax and other statutory considerations of franchising
Anthony, Irene M. - In: Canadian tax journal 28 (1980) 6, pp. 752-769
Persistent link: https://www.econbiz.de/10001840081
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Effective average tax rates on capital income and labour income in selected OECD countries
Ruggeri, Giuseppe Carmelo; Vincent, Carole - In: Canadian tax journal 48 (2000) 5, pp. 1444-1467
Persistent link: https://www.econbiz.de/10001553133
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Why and how governments support R&D
Lenjosek, Gordon J.; Mansour, Mario - In: Canadian tax journal 47 (1999) 2, pp. 242-272
Persistent link: https://www.econbiz.de/10001464194
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Personal income tax reform in a broader context
Boadway, Robin W.; Kitchen, Harry M. - In: Canadian tax journal 47 (1999) 3, pp. 566-602
Persistent link: https://www.econbiz.de/10001464209
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Economic aspects of personal income tax coordination
Mintz, Jack M.; Poschmann, Finn - In: Canadian tax journal 47 (1999) 4, pp. 902-926
Persistent link: https://www.econbiz.de/10001464214