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Canada-U.S. Tax Comparisons [PDF]

Neil Bruce, Robin Boadway
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Double Taxation Avoidance Agreements

Springer Texts in Business and Economics, 2021
Taxation of productive factors involves balancing national against international considerations. National objectives concern revenue, allocative efficiency and equity effects of taxation. Tax systems have fundamental ramifications also on the volume and allocation of productive resources internationally because factor returns and underlying tax bases ...
exaly   +2 more sources

From the Avoidance of Double Taxation to the Avoidance of Double Non-Taxation: The Changing Objectives of Tax Treaties

Bulletin for International Taxation, 2021
The OECD/G20 Base Erosion and Profit Shifting Project has clarified that relief from double taxation under tax treaties does not extend to double non-taxation. This (new) objective of tax treaties is analysed from the perspective of the preamble and the amendments to the OECD Model (2017) and the related case law.
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Institutional Development in the Avoidance of Double Non-Taxation

2008
In the previous chapter, institutional choice in double tax avoidance was analysed. In this chapter, I broaden the perspective to include double nontaxation. I first briefly summarize the major developments in the fight against double non-taxation and show that they can be characterized as indirect and implicit changes in the international tax regime ...
Thomas Rixen
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Institutional Choice in the Avoidance of Double Taxation

2008
In this chapter, I construct an explanation for the institutional form of double tax avoidance by reconsidering and refining the baseline model of Chapter 3. First, I summarize the basic features of the institutional setup as the empirical account has revealed them in the language of rational choice institutionalism.
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Avoidance of international double taxation: Community or joint policy?

EC Tax Review, 1998
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CMEA: Multilateral Agreements for the Avoidance of Double Taxation

Intertax, 1980
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The Future of Avoiding Double Taxation

2023
Abstract This chapter evaluates the future of avoiding double taxation. The two main methods of mitigating international double taxation—exemption and foreign tax credit—have been an essential part of international tax law since this area of law was established.
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Avoiding Double Taxation: The Case of Commercial Banks

SSRN Electronic Journal, 2005
Recently, there has been a marked increase in the number of banks choosing to operate as Subchapter-S Corporations. The apparent motivation is tax savings as Subchapter-S firms do not pay federal income taxes on income at the firm level, but transfer income to stockholders where it is taxed as individual income at personal tax rates. Given the apparent
Ken B. Cyree, Scott E. Hein, Timothy W. Koch   +2 more
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Primer on Double Taxation Avoidance Agreements

SSRN Electronic Journal, 2013
The writer has tried to analyse the articles of the United Nations Model Convention on the Double Taxation Avoidance Agreements. The Double Taxation Avoidance Agreements are bilateral agreements entered into between two states in order to avoid double taxation, i.e. The levying of tax by two different states on the same category of income. This article
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