Corporate Taxation in Québec PDF Download

Author: Price Waterhouse (Firm)
Publisher: Québec : Ministère des finances
ISBN: 9782550311775
Category : Business enterprises
Languages : en
Pages : 91

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Author: Price Waterhouse (Firm)
Publisher: [Québec] : Gouvernement du Québec, Ministère des finances
ISBN: 9782550293934
Category : Corporations
Languages : en
Pages : 80

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Author: CCH Canadian Limited
Publisher: Don Mills, Ont. : CCH Canadian
ISBN:
Category : Corporations
Languages : en
Pages : 358

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The 1987 tax reform package considered.

Author: Clemens Fuest
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

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This paper surveys the literature on the implications of international capital mobility for national tax policies. Our main issue for consideration in this survey is whether taxation of income - specifically capital income - will survive, how border crossing investment is taxed relative to domestic investment, and whether welfare gains can be achieved through international tax coordination. We develop a a "working-horse model" of multinational investment which allows to derive many of the key results from the literature on international taxation in a unified framework. Moreover, we put special emphasis on the problem of tax competition and financial arbitrage.

Author: Jack M. Mintz
Publisher: MIT Press
ISBN: 0262014491
Category : Business & Economics
Languages : en
Pages : 203

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Drawing on a unique data set (MiDi) on German multinationals provided by the Deutsche Bundesbank in Frankfurt, Mintz and Weichenrieder confirm the prevalence of indirect financing structures for both outbound and inbound German investment. They find evidence of "treaty shopping!' to avoid withholding taxes (using a third country with more favorable tax rates as a conduit through which to route investments) and of "debt shifting." --

Author: John H. Mutti
Publisher: Peterson Institute
ISBN: 9780881323528
Category : Business & Economics
Languages : en
Pages : 148

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Addresses the nature and extent of the international mobility of foreign direct investment and how tax competition is affecting the structure of national tax systems, and how efforts at international coordination of tax policy will affect such changes.

Author: James Otto
Publisher: World Bank Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 328

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Book Description
This book discusses the history of royalties and the types currently in use, covering issues such as tax administration, revenue distribution and reporting. It identifies the strengths and weaknesses of various royalty approaches and their impact on production decisions and mine economics. A section on governance looks at the management of mining revenue by governments and the need for transparency. There is an attached CD with examples of royalty legislation from over 40 countries.

Author: Canadian Tax Foundation
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 1352

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Author: Jason Clemens
Publisher: The Fraser Institute
ISBN: 088975229X
Category : Fiscal policy
Languages : en
Pages : 208

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"There is increasing interest in, and recognition of, the need for both tax reduction and tax reform in Canada. This book provides the rationale for tax reform and a road map for that reform. The book includes 5 chapters from leading experts in the field and provides a persuasive, compelling case for tax reform in Canada." "The Impact of Taxes on Economic Behavior by Milagros Palacios and Kumi Harischandra offers a broad overview of the incentive effects associated with taxes that affect our decisions to work more, to save, to invest, and to engage in entrepreneurial activity." "Compliance and Administrative Costs of Taxation in Canada by renowned University of Montreal economics professor Francois Vaillancourt and Jason Clemens provides readers with an understanding of the vast costs associated with administering, and complying with, our current tax system."--BOOK JACKET.

Author: Tancredi Zollo
Publisher:
ISBN:
Category : Competition
Languages : en
Pages : 26

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Book Description
The overall objective of this research is to examine the competitiveness of the Canadian tax system with special reference to the taxation of export earnings. The report...compares the Canadian tax system with those of four competititor countries: the United States, Brazil, Sweden and Finland. For the two North American countries where tax regimes vary among provinces and states, the analysis illustrates the tax systems of British Columbia, Ontario and Quebec in Canada, and Oregon and Washington in the United States. The findings are based on tax laws in effect in 1985.