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THE ONTARIO FAIR TAX COMMISSION: TAX REFORM IN ACTION

Couzin, Robert - In: Bulletin for international fiscal documentation : … 48 (1994) 8-9, pp. 380-391

Persistent link: https://www.econbiz.de/10006219374

Brief History of Canadian Taxation - This article reviews the modern history of Canadian taxation — Mainly the personal and corporate income taxes — From 1972, when Canada's income...

Couzin, Robert - In: Bulletin for international taxation 63 (2009) 8-9, pp. 357-361

Persistent link: https://www.econbiz.de/10008325483

Policy Forum: Comments on Corporate Residence and International Taxation - The Author's Response

Couzin, Robert - In: Canadian tax journal 51 (2003) 4, pp. 1595-1601

Persistent link: https://www.econbiz.de/10006965757

Policy Forum: Comments on Corporate Residence and International Taxation

Couzin, Robert - In: Canadian tax journal 51 (2003) 4, pp. 1556-1558

Persistent link: https://www.econbiz.de/10006965761

Policy Forum: The End of Transfer Pricing?

Couzin, Robert - In: Canadian tax journal 61 (2013) 1, pp. 159-178

Persistent link: https://www.econbiz.de/10010130545

The OECD Project: Transfer Pricing Meets Permanent Establishment

Couzin, Robert - In: Canadian tax journal 53 (2005) 2, pp. 401-408

Persistent link: https://www.econbiz.de/10006957847

Some Reflections on Corporate Control

Couzin, Robert - In: Canadian tax journal 53 (2005) 2, pp. 305-332

Persistent link: https://www.econbiz.de/10006957852

Capital Gains: Tax Policy Alternatives

Couzin, Robert - In: Canadian Public Policy 21 (1995) s1, pp. 225-241

This paper considers the appropriateness of special treatment of gains and the capital gains exemption. Special consideration is given to the surviving exemption for small business and farm investments. The paper concludes that the deferral of taxation to realization should be retained for most...

Persistent link: https://www.econbiz.de/10005272508