La principale source de connaissances sur le droit fiscal, l’économie et les finances publiques au Canada

Volume 67, numéro 4

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Table of Contents 
     
    PEER-REVIEWED ARTICLES   
903
    Contracting for Tax Room: The Law and Political Economy of Tax-Point Transfers
https://doi.org/10.32721/ctj.2019.67.4.gillis
Rory Gillis
947
  Did the Adoption of IFRS Affect Corporate Tax Avoidance?
https://doi.org/10.32721/ctj.2019.67.4.okafor
Oliver Nnamdi Okafor, Akinloye Akindayomi, and Hussein Warsame
    POLICY FORUM
981
    Editor’s Introduction—Provincial Finances
https://doi.org/10.32721/ctj.2019.67.4.pf.editor
Kevin Milligan
983   Newfoundland and Labrador’s Debt Strategy—Waiting for a Saviour or Godot?
https://doi.org/10.32721/ctj.2019.67.4.pf.locke 
Wade Locke and Douglas May
 1011   Is New Brunswick Heading over the Fiscal Cliff?
https://doi.org/10.32721/ctj.2019.67.4.pf.saillant 
 Richard Saillant and Herb Emery
 1025   Dette du Québec — Dompter la bête
https://doi.org/10.32721/ctj.2019.67.4.pf.godbout.f 
 Luc Godbout
 1039   Quebec’s Debt—Taming the Beast
https://doi.org/10.32721/ctj.2019.67.4.pf.godbout 
 Luc Godbout
    SYMPOSIUM
1051   The Relationship Between Restrictions on the Deduction of Interest Under Canadian Law and Canadian Tax Treaties
https://doi.org/10.32721/ctj.2019.67.4.sym.arnold

Brian J. Arnold
1077   The Transfer-Pricing Profit-Split Method After BEPS: Back to the Future
https://doi.org/10.32721/ctj.2019.67.4.sym.kobetsky

 Michael Kobetsky
1107   Value Creation: A Constant Principle in a Changing World of International Taxation
https://doi.org/10.32721/ctj.2019.67.4.sym.li
Jinyan Li, Nathan Jin Bao, and Huaning (Christina) Li
1135   The Digital Services Tax on the Verge of Implementation
https://doi.org/10.32721/ctj.2019.67.4.sym.cui
Wei Cui
1153   A New Global Tax Deal for the Digital Age
https://doi.org/10.32721/ctj.2019.67.4.sym.christians
Allison Christians and Tarcisio Diniz Magalhaes
1179   Sharing Tax Information in the 21st Century: Big Data Flows and Taxpayers as Data Subjects
https://doi.org/10.32721/ctj.2019.67.4.sym.cockfield
Arthur J. Cockfield
    FEATURES
1201   Finances of the Nation: Taxing Wages in Canada, 2001-2018
https://doi.org/10.32721/ctj.2019.67.4.fon

Ken McKenzie
1215   Current Cases: (FCA) Plains Midstream Canada ULC v. Canada; (UKUT) (TCC) Development Securities PLC and Others v. The Commissioners for HM Revenue and Customs (Tax)
https://doi.org/10.32721/ctj.2019.67.4.cc
Josiah Davis, Gergely Hegedus, Alina Khakhuda, and Joel Nitikman
1233     International Tax Planning: The Foreign Affiliate Surplus Reclassification Rule
https://doi.org/10.32721/ctj.2019.67.4.itp 
Gwendolyn Watson
1267   Personal Tax Planning: Getting a Grip on New Passive Investment Rules and Integration
https://doi.org/10.32721/ctj.2019.67.4.ptp

Dino Infanti, Deepk Jaswal, and Sonam Toor
1287   Planification fiscale personnelle : Pour mieux saisir les nouvelles règles sur les placements passifs et l’intégration
https://doi.org/10.32721/ctj.2019.67.4.pfp
Dino Infanti, Deepk Jaswal, et Sonam Toor
1309   Selected US Tax Developments: Guidance on Qualified Shareholders of REITs Still Lacking
https://doi.org/10.32721/ctj.2019.67.4.ustd
Peter A. Glicklich and Heath Martin
1319   Current Tax Reading
https://doi.org/10.32721/ctj.2019.67.4.ctr
Robin Boadway and Kim Brooks

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