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The Interaction Of Federal And Provincial Taxes On Businesses
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Book Synopsis The Interaction of Federal and Provincial Taxes on Businesses by : Marianne Vigneault
Download or read book The Interaction of Federal and Provincial Taxes on Businesses written by Marianne Vigneault and published by The Committee. This book was released on 1996 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper provides an analysis of the ways in which the interaction between federal and provincial taxes on businesses can create distortions in the levels and types of taxation and identifies ways in which these distortions can be minimized or even eliminated.
Book Synopsis Formulary Apportionment for the Internal Market by : Stefan Mayer
Download or read book Formulary Apportionment for the Internal Market written by Stefan Mayer and published by IBFD. This book was released on 2009 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since its Company Tax Communication of 2001, the European Commission has been promoting a comprehensive harmonization of corporation taxes within the Internal Market on the basis of consolidation and formulary apportionment of the profits of cross-border enterprises, both in the form of a Home State Taxation (HST) and of the Common Consolidated Corporate Tax Base. This study assesses whether this approach represents a viable alternative to the arm's length standard currently applied in international tax law. The study comprises four parts. First, a theoretical concept of formulary apportionment is presented, followed by an evaluation of the practical experiences of four jurisdictions (United States, Canada, Switzerland and Germany) with formulary apportionment at the subnational level. Next, a proposal for harmonization on the basis of consolidation and apportionment is developed, and the book concludes with an overall analysis of the merits and drawbacks of the proposed model for harmonization.
Book Synopsis Uneasy Partnership by : Geoffrey Hale
Download or read book Uneasy Partnership written by Geoffrey Hale and published by University of Toronto Press. This book was released on 2018-01-25 with total page 446 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this new edition of Uneasy Partnership, Geoffrey Hale examines the interdependent relationship between Canadian governments and businesses, considering governments’ multiple roles in the economy and their implications for the business environment. Hale provides an overview of the historical dimensions of Canada’s political economy and relations between government and business. Readers are invited to consider topics such as corporate power, the implications of Canada's economic structure, regional economic differences, the cross-cutting effects of globalization, and the role of interest groups in political and policy processes. In a thoughtful and well-researched style, Hale lays out how the partnership between business and government in Canada is an uneasy one—and one whose capacity to adapt to ongoing change is essential in an uncertain world.
Book Synopsis Toward a New Mission Statement for Canadian Fiscal Federalism by : Harvey Lazar
Download or read book Toward a New Mission Statement for Canadian Fiscal Federalism written by Harvey Lazar and published by IIGR, Queen's University. This book was released on 2000 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt: Canada: State of the Federation, 1999–2000 identifies and explains major threads in Canadian fiscal federalism. Set against the cacophony over domineering and arrogant centralization from supporters of Quebec sovereignty/session on the one hand, and fears that excessive decentralization is fuelling an obsessively neo-liberal agenda on the other, these essays replace much of this heat with new light. The authors begin with an examination of recent developments in the theoretical literature surrounding fiscal federalism. They then examine some of the major issues facing the federation – Is there a vertical imbalance between federal and provincial governments? Does Ottawa collect more revenues than are needed relative to its spending responsibilities while the provinces are under-funded? How do federal-provincial struggles over money and jurisdictional power affect local government or the para-public sector, emerging aboriginal governments, and citizens? Federal government actions in 1999 suggest that Ottawa has not lost all of its interest in social outcomes. It is, however, seeking to influence the well-being of citizens by transferring money to them directly rather than through transfers to provinces. The authors suggest that if this trend continues the approach to the millennium will be seen as a watershed in public policy, given that current trends in Canadian fiscal federalism are as much about re-balancing the federation as they are about decentralization.
Book Synopsis The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option by : Richard Krever
Download or read book The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option written by Richard Krever and published by Kluwer Law International B.V.. This book was released on 2020-02-20 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option Edited by Richard Krever & François Vaillancourt Although arm’s length methodology continues to prevail in international taxation policy, it has long been replaced by the formulary apportionment method at the subnational level in a few federal countries. Its use is planned for international profit allocation as an element of the European Union’s CCCTB proposals. In this timely book – a global guide to formulary apportionment, both as it exists in practice and how it might function internationally – a knowledgeable group of contributors from Australia, Canada, the United Kingdom and the United States, address this actively debated topic, both in respect of its technical aspects and its promise as a global response to the avoidance, distortions, and unfairness of current allocation systems. Drawing on a wealth of literature considering formulary apportionment in the international sphere and considering decades of experience with the system in the states and provinces of the United States and Canada, the contributors explicate and examine such pertinent issues as the following: the debate about what factors should be used to allocate profits under a formulary apportionment system and experience in jurisdictions using formulary apportionment; application of formulary apportionment in specific sectors such as digital enterprises and the banking industry; the political economy of establishing and maintaining a successful formulary apportionment regime; formulary apportionment proposals for Europe; the role of traditional tax criteria such as economic efficiency, fairness, ease of administration, and robustness to avoidance and incentive compatibility; determining which parts of a multinational group are included in a formulary apportionment unit; and whether innovative profit-split methodologies such as those developed by China are shifting traditional arm’s length methods to a quasi-formulary apportionment system. Providing a comprehensive understanding of all aspects of the formulary apportionment option, this state of the art summary of history, current practice, proposals and prospects in the ongoing debate over arm’s length versus formulary apportionment methodologies will be welcomed by practitioners, policy-makers, and academics concerned with international taxation, all of whom will gain an understanding of the case put forward by proponents for adoption of formulary apportionment in Europe and globally and the counter-arguments they face. Readers will acquire a better understanding of the implications of formulary apportionment and its central role in the current debate about the future of international taxation rules. “...providing (sic) all the intellectual ammunition needed to carefully re-examine one of the ideas traditionally considered as apocryphal by the OECD and to a significant portion of the tax professional community...readers of this book will come away not only with a renewed understanding of the multiple facets of formulary apportionment, but also of some of the fundamental pressure points in the international tax system. Accordingly, it is a welcome and timely addition to the literature. ” Dr. Stjepan Gadžo, Assistant Professor at University of Rijeka, Faculty of Law / British Tax Review 2021, Issue 2, p243-246
Book Synopsis OECD Economic Surveys: Canada 1997 by : OECD
Download or read book OECD Economic Surveys: Canada 1997 written by OECD and published by OECD Publishing. This book was released on 1997-11-03 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 1997 edition of OECD's periodic surveys of Canada's economy examines recent economic developments, policies and prospects. It includes a special feature on the tax system.
Book Synopsis Report of the Technical Committee on Business Taxation by : Canada. Technical Committee on Business Taxation
Download or read book Report of the Technical Committee on Business Taxation written by Canada. Technical Committee on Business Taxation and published by . This book was released on 1997 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Fiscal Federalism by : Robin Boadway
Download or read book Fiscal Federalism written by Robin Boadway and published by Cambridge University Press. This book was released on 2009-05-11 with total page 629 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book comprehensively examines the principles and practices of fiscal federalism based on the accepted theoretical framework and best practices.
Book Synopsis International Implications of U.S. Business Tax Reform by : Andrew B. Lyon
Download or read book International Implications of U.S. Business Tax Reform written by Andrew B. Lyon and published by The Committee. This book was released on 1996 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the effects of tax law changes in the US and the potential for fundamental tax reform to alter the incentives facing businesses in their real and financial behaviour. The paper considers three different proposed reforms of the US tax system that would replace the income tax with a tax based on consumption. The proposals (a retail sales tax, the Hall-Rabushka flat tax, and the US personal expenditure tax), by exempting from taxation the marginal return to new investment, would make the US a very attractive location for multinational corporations relative to current law.
Book Synopsis Natural Resources In U.S.-Canadian Relations, Volume 1 by : Carl E. Beigie
Download or read book Natural Resources In U.S.-Canadian Relations, Volume 1 written by Carl E. Beigie and published by Routledge. This book was released on 2019-03-08 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: The combined efforts of the World Peace Foundation, the C. D. Howe Research Institute, and the Centre Québécois de Relations Internationales have culminated in a comprehensive three-volume study of critical U.S.-Canadian resource issues. Motivated initially by the tensions of the mid-1970s and by U.S. concern about the actions of its major non-energy resource supplier, Canada, the study grew to examine bilateral resource issues from a long-term perspective. The first volume traces the background of the U.S.-Canadian resource connection, analyzes the evolution of resource policies and processes in the two countries, and introduces the domestic and bilateral policy issues that have emerged regarding natural resource development and trade. Contributors examine the possibility that Canada might seek to exploit its resource position by taking actions detrimental to U.S. interests. Volume II, Patterns and Trends in Resource Supplies and Policies, presents detailed case studies of nine specific resources of interest to both countries. Volume III, Perspectives, Prospects, and Policy Options, examines the resource sector from the perspectives of corporate investors, workers, and environmentalists and concludes with a review of policy options and prospects for the bilateral relationship.
Book Synopsis The Sensitivity of the Corporate Income Tax to the Statutory Rate by : D. Peter Dungan
Download or read book The Sensitivity of the Corporate Income Tax to the Statutory Rate written by D. Peter Dungan and published by . This book was released on 1997 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Economic Effects of Dividend Taxation by : Kenneth James McKenzie
Download or read book The Economic Effects of Dividend Taxation written by Kenneth James McKenzie and published by The Committee. This book was released on 1996 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Comparison and Assessment of the Tax Treatment of Foreign-source Income in Canada, Australia, France, Germany and the United States by : Brian J. Arnold
Download or read book Comparison and Assessment of the Tax Treatment of Foreign-source Income in Canada, Australia, France, Germany and the United States written by Brian J. Arnold and published by The Committee. This book was released on 1996 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt: The report deals with selected aspects of the tax treatment of foreign-source income in Canada, Australia, France, Germany and the US. It emphasizes the structural features of each country's tax system with respect to the taxation of foreign-source income derived by resident corporations. In particular, the report focuses on the taxation of dividends from foreign corporations, controlled foreign corporation (CFC) rules, foreign investment funds rules, and source of income and expense rules.
Book Synopsis The Political Economy of Inter-regional Fiscal Flows by : Nuria Bosch
Download or read book The Political Economy of Inter-regional Fiscal Flows written by Nuria Bosch and published by Edward Elgar Publishing. This book was released on 2010-01-01 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: Struggles over what a region receives, or should receive, from the budget of the central government are common to many countries. Discussions often focus on the measures of net fiscal flows or fiscal balances provided by the government or other actors. This unique book shows just how these flows are computed then interpreted and clarifies the often misunderstood economic and political motives that explain why some regions receive more monies than others. The Political Economy of Inter-Regional Fiscal Flows provides an overview of the main methods currently being used to measure fiscal flows , highlighting the advantages of the different approaches and interpreting their results. The book reviews the political economy literature that analyses the determinants of inter-regional fiscal flows . Particular attention is devoted to the relationship between fiscal flows and country stability, with methodological contributions and country studies both focusing on this issue. The contributing economists and political scientists provide a state-of-the-art study that will prove to be of great use to academics and practitioners in public sector economics and finance.
Book Synopsis Taxation of Inbound Investment by : W. Gordon Williamson
Download or read book Taxation of Inbound Investment written by W. Gordon Williamson and published by . This book was released on 1996 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this paper is to review the factors inherent in the Canadian income tax system that impact directly on inbound investment, including the Canadian withholding tax and thin capitalization provisions. This paper discusses the objectives of such provisions, as well as their impact on foreign investment and compares the Canadian income tax regime with respect to such factors to those of the UK, the USA, Germany, Australia and the Netherlands. Comparative study.
Book Synopsis The Canadian Journal of Economics by :
Download or read book The Canadian Journal of Economics written by and published by . This book was released on 2000 with total page 1234 pages. Available in PDF, EPUB and Kindle. Book excerpt: A general interest journal in economics.
Book Synopsis Capital Tax Issues by : Peter E. McQuillan
Download or read book Capital Tax Issues written by Peter E. McQuillan and published by . This book was released on 1996 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
