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The special tax rules for performing artistes lead to obstacles. This book considers the problems regarding, for example, the determination of taxable income and the non-deductibility of expenses and tax credits in the country of residence, and gives clear examples of excessive taxation.
An updated, helpful lay-out of the 2021 provisions w/ case on Canadian Income tax collection. A simple case book on ITA tax collection. Anyone could do this: consume w/ passion the caselaw to examine how it applies w/ our Act to our evolving World. I DID, because it forms illustrative background of how our funding is realized. A great picture of a great Act. https://www.youtube.com/watch?v=NQYOJ9MWTbg A certain norm, standard, how could I treat you as only a Tax I teacher? https://www.youtube.com/watch?v=L_dVEtLPdDE As I built my career and old life on you, taking up all that I projected out you'd develop into, not having seen you since 1992. My old old life...Merry Chrtistmas Kim. In such a...
Permanent establishment is the key concept for allocating taxation rights in respect of business income, and the question ‘Is there a permanent establishment?’ is a tax treaty issue that advisers, government officials, and courts perennially confront. Based on a ‘fixed link to the ground’, the idea has become progressively more difficult to apply until, at this stage, re-evaluation has become a political necessity. If a permanent establishment may exist in the context of e-commerce, the concept of a geographical presence must be redefined. However, the question remains: Is e-commerce a sufficient reason for challenging the well-established permanent establishment nexus? Drawing on ca...
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