Extranational Taxation: Canada and UNCLOS Article 82
نویسندگان
چکیده
منابع مشابه
Dividends and Shareholder Taxation: Evidence from Canada∗
The effect of dividend taxes on dividend payments is a topic of considerable debate with repercussions for the cost of capital and investment. The traditional view of dividends suggests that dividend taxes lead to lower dividends, a higher cost of capital and so lower investment. In contrast, according to the new, or trapped equity, view, dividend taxes are neutral to dividend payout, the cost ...
متن کاملPayroll Taxation in Canada: An Overview
Despite constituting the third most important source of revenue for Canadian governments, payroll taxes receive relatively little attention. This is particularly surprising on two counts: first, there are important controversies regarding the employment effects of these taxes and, second, payroll taxes have grown substantially over the last 30 years and are likely to continue to increase in the...
متن کاملExploitative Abuse in Article 82 EC : Back to Basics ?
For the last few years, the EC Commission has been reviewing its application of Article 82EC which prohibits the abuse of a dominant position on the Common Market. The review has resulted in a Communication from the EC Commission which for the first time sets out its enforcement priorities under Article 82EC. The review had been limited to the so-called ‘exclusionary’ abuses and excluded ‘explo...
متن کاملIncome Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada
We study corporate income tax competition when firms operating in multiple jurisdictions can shift income using financial planning strategies. Several such strategies, particularly intra-corporate lending, appear to be actively pursued by companies to reduce subnational corporate taxes in Canada. A simple theoretical model shows how interjurisdictional tax planning can give rise to asymmetries ...
متن کاملFree Trade Taxation and Protectionist Taxation
The goal of this paper is to seek new insight regarding international tax policy by recasting it in paraUel with the theory of international trade. This is accomplished by defining a free trade taxation regime as one that is consistent with an efficient worldwide allocation of capital, and evaluating within this perspective various aspects of tax policy, such as value-added taxes, integration, ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Canadian Tax Journal/Revue fiscale canadienne
سال: 2019
ISSN: 0008-5111
DOI: 10.32721/ctj.2019.67.3.sym.burch