
Principles of Canadian Income Tax Law
- Author : Jinyan Li
- Publisher : Unknown
- Release Date : 2017
- Genre: Income tax
- Pages : 606
- ISBN 10 : 0779880811
- Total Read : 95
- File Size : 13,7 Mb
DOWNLOAD BOOK
Principles of Canadian Income Tax Law Summary:
Download full Income Tax Book, it's amazing book to read online anytime anywhere with kindle, phone or any devices. Available in PDF, Epub, and Tuebl format. May Income Tax books could give you some information, inspiration and education.
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Professor Vern Krishna sets out the fundamental principles of the Canadian income tax system pertaining to individuals and corporations. Each chapter outlines the basic principles, discusses the relevant law, and sets out examples of the computation of each source of income.