Reforming Canada's international tax system: toward coherence and simplicity
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
[Toronto]
Canadian Tax Foundation
2009
|
| Schriftenreihe: | Canadian tax paper
111 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XV, 382 S. |
| ISBN: | 9780888082251 0888082258 |
Internformat
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Datensatz im Suchindex
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| adam_text | 3% REFORMING CANADA S INTERNATIONAL TAX SYSTEM TOWARD COHERENCE AND
SIMPLICITY B 365417 CONTENTS PREFACE XIII ONE INTRODUCTION 1 BACKGROUND
AND CONTEXT THE PURPOSE, CONTENT, AND ANALYTICAL APPROACH OF THIS BOOK 3
THE ADVISORY PANEL ON CANADA S SYSTEM OF INTERNATIONAL TAXATION 6
OVERVIEW OF THE INTERNATIONAL ASPECTS OF CANADIAN INCOME TAXATION 8
HISTORY OF CANADA S DOMESTIC RULES FOR TAXING INTERNATIONAL INCOME 13
INTERNATIONAL TAX POLICY GOALS 15 CONSTRAINTS ON CANADA S INTERNATIONAL
TAX POLICY 16 INTERNATIONAL COMPARISONS 17 ADMINISTRATIVE ISSUES 19 2
THE PROCESS FOR FORMULATING INTERNATIONAL TAX POLICY AND LEGISLATION
INTRODUCTION 21 DEFICIENCIES IN THE CURRENT PROCESS 23 RECOMMENDATIONS
28 INTRODUCTION 28 IMPROVED PUBLIC CONSULTATION 28 THE ESTABLISHMENT OF
A TAX POLICY REVIEW BOARD 29 THE ESTABLISHMENT OF AN INTERNATIONAL TAX
UNIT WITHIN THE DEPARTMENT OF FINANCE 32 INTERNAL AND EXTERNAL REVIEWS
OF THE TAX POLICY PROCESS 32 THE ESTABLISHMENT OF A CANADIAN TAX
FOUNDATION COMMITTEE ON THE TAX POLICY PROCESS 33 SUMMARY OF
RECOMMENDATIONS 33 APPENDIX THE AUSTRALIAN BOARD OF TAXATION 34 VI1 VIII
/ CONTENTS TWO TAXATION OF THE FOREIGN-SOURCE INCOME OF CANADIAN
RESIDENTS 3 PROLOGUE INTRODUCTION 39 STRUCTURAL ELEMENTS OF THE SYSTEM
40 INTRODUCTION 40 JURISDICTION TO TAX 41 RELIEF OF INTERNATIONAL DOUBLE
TAXATION 41 FOREIGN BRANCHES 45 V. _, CAPITAL GAINS ON SHARES OF FOREIGN
AFFILIATES AND THE ASSETS OF A BUSINESS 45 THE COMPUTATION OF
FOREIGN-SOURCE INCOME AND THE ALLOCATION OF EXPENSES 46 THE FOREIGN
ACCRUAL PROPERTY INCOME RULES 48 THE FOREIGN INVESTMENT ENTITY RULES 50
NON-RESIDENT TRUSTS 50 THE ROLE OF TAX TREATIES 51 THE TAXATION OF
CANADIAN CORPORATIONS AND THEIR SHAREHOLDERS 52 RELATIONSHIP BETWEEN THE
TAXATION OF CANADIAN RESIDENTS ON THEIR FOREIGN-SOURCE INCOME AND
NON-RESIDENTS ON THEIR CANADIAN-SOURCE INCOME 57 THE TAX POLICY
OBJECTIVES DRIVING THE ANALYSIS OF THE CURRENT SYSTEM 58 OVERVIEW OF THE
PACKAGE OF REFORMS 60 4 INCOME EARNED THROUGH FOREIGN CORPORATIONS: THE
FOREIGN AFFILIATE RULES INTRODUCTION 63 SUMMARY OF THE FOREIGN AFFILIATE
RULES 64 THE EXISTING EXEMPTION/CREDIT SYSTEM FOR DIVIDENDS 64 PROPOSED
EXTENSION OF THE EXEMPTION TO FOREIGN AFFILIATES IN CERTAIN NON-TREATY
COUNTRIES 69 MAJOR DEFICIENCIES IN THE CURRENT RULES 71 SCOPE OF THE
EXEMPTION 71 THE CREDIT ASPECT OF THE SYSTEM 75 COMPLEXITY 75 TAX POLICY
CONSIDERATIONS 76 INTRODUCTION 76 THE FUNDAMENTAL PATTERNS OF TAXATION
OF INCOME EARNED THROUGH FOREIGN CORPORATIONS 77 COMPARISON OF EXEMPTION
AND INDIRECT FOREIGN TAX CREDIT 78 THE STRUCTURAL ELEMENTS OF AN
EXEMPTION OR INDIRECT CREDIT SYSTEM 81 DESIGN OPTIONS 89 OPTIONS FOR
REFORM 90 INTRODUCTION 90 CONTENTS / IX DEFINITION OF A FOREIGN
AFFILIATE 90 COMPLETE EXEMPTION FOR DIVIDENDS FROM FOREIGN AFFILIATES 91
COMBINED EXEMPTION/FAPI SYSTEM 101 REVISED COMBINED EXEMPTION/CREDIT
SYSTEM 103 EXEMPTION SYSTEM AND ROUGH-JUSTICE SUBSTITUTE FOR THE CREDIT
SYSTEM 110 CONCLUSION 112 SUMMARY OF RECOMMENDATIONS 113 5 INCOME EARNED
THROUGH FOREIGN BRANCHES INTRODUCTION 115 CURRENT RULES FOR TAXING THE
FOREIGN BRANCH PROFITS OF CANADIAN CORPORATIONS 116 PROBLEMS WITH THE
CURRENT RULES 118 INCONSISTENT TREATMENT OF FOREIGN INCOME 118 TREATMENT
OF LOSSES 120 EXEMPTION FOR FOREIGN BRANCH INCOME 121 INTRODUCTION 121
DESIGN OF THE EXEMPTION SYSTEM 122 FOREIGN BRANCH LOSSES 129 BACK TO THE
POLICY: WHY NOT MOOSE JAW? 133 SUMMARY OF RECOMMENDATIONS 137 6 THE
FOREIGN ACCRUAL PROPERTY INCOME RULES INTRODUCTION 139 SUMMARY OF THE
FAPI RULES 140 . TAX POLICY CONSIDERATIONS 143 PROBLEMS WITH THE CURRENT
RULES 144 OPTIONS FOR REFORM 146 MAKING THE FAPI RULES CO-EXTENSIVE WITH
THE FOREIGN AFFILIATE RULES 146 A DESIGNATED JURISDICTION APPROACH FOR
PURPOSES OF THE FAPI RULES 147 TLIE DEFINITION OF A CONTROLLED FOREIGN
AFFILIATE 153 FOREIGN BASE COMPANY INCOME 156 INCOME FROM PROPERTY
DIRECTLY RELATED TO AN ACTIVE BUSINESS (SUBPARAGRAPH 95(2)(A)(I)) 159
INTERAFFILIATE PAYMENTS (SUBPARAGRAPH 95(2)(A)(II)) 160 THE DEFINITION
OF INVESTMENT BUSINESS 164 THE TREATMENT OF CAPITAL GAINS AND LOSSES:
THE DEFINITION OF EXCLUDED PROPERTY 166 INCOME FROM SERVICES 168 SUMMARY
OF RECOMMENDATIONS 169 X / CONTENTS 7 THE FOREIGN INVESTMENT ENTITY
RULES INTRODUCTION 171 CHRONOLOGY OF THE DRAFT LEGISLATION 172 SUMMARY
OF THE PROPOSED FIE RULES 173 TAX POLICY CONSIDERATIONS 177 DEFICIENCIES
IN THE PROPOSED RULES 181 OPTIONS FOR REFORM 183 SUMMARY OF
RECOMMENDATIONS 185 V. 8 FINANCING EXPENSES AND FOREIGN-SOURCE INCOME
INTRODUCTION 187 THE EXISTING RULES 190 DEFICIENCIES IN THE EXISTING
RULES 192 TAX POLICY CONSIDERATIONS 195 TRACING, ALLOCATION, OR ORDERING
RULES 198 INTERNATIONAL COMPETITIVENESS 199 CONCLUSION 201 INTEREST
EXPENSES AND FOREIGN BRANCHES 202 INTEREST EXPENSES AND CAPITAL GAINS
207 OPTIONS FOR REFORM 208 INTRODUCTION 208 TRACING 209 INTEREST
ALLOCATION RULES 213 OUTBOUND THIN CAPITALIZATION RULES 216 COMPARISON
OF OUTBOUND THIN CAPITALIZATION RULES AND INTEREST ALLOCATION RULES 220
INTEREST ALLOCATION RULES 228 INTRODUCTION 228 TAXPAYERS SUBJECT TO THE
RULES 229 EXPENSES COVERED BY THE RULES 230 RELEVANT CATEGORIES OF
FOREIGN-SOURCE INCOME AND ASSETS 231 DETERMINATION OF THE COST OF ASSETS
233 ALLOCATION OF INTEREST TO CATEGORIES OF ASSETS 236 THRESHOLD
EXEMPTION 237 SAFE HARBOUR EXEMPTION 238 APPORTIONMENT OF INTEREST
EXPENSE AMONG MEMBERS OF A CORPORATE GROUP AND AMONG ASSETS IN A
PARTICULAR CATEGORY 239 CONSEQUENCES OF INTEREST ALLOCATION RULES 239
SPECIAL RULES 240 CONTENTS / XI OUTBOUND THIN CAPITALIZATION RULES 240
INTRODUCTION 240 TAXPAYERS SUBJECT TO THE RULES 241 EXPENSES COVERED BY
THE RULES 241 RELEVANT CATEGORIES OF ASSETS 242 CEILING/SAFE HARBOUR 243
THRESHOLD EXEMPTION 246 CONSEQUENCES OF OUTBOUND THIN CAPITALIZATION
RULES 247 TRANSITIONAL ISSUES 247 RESTRICTIONS ON THE DEDUCTION OF
INTEREST AND CANADA S TAX TREATIES 249 CONCLUSION 250 SUMMARY OF
RECOMMENDATIONS 252 APPENDIX ALLOCATION OF INTEREST EXPENSE TO DIVIDENDS
PAID OUT OF EXEMPT SURPLUS AND TAXABLE SURPLUS 253 9 DOUBLE-DIP
FINANCING ARRANGEMENTS INTRODUCTION 255 DOUBLE-DIP FINANCING STRUCTURES
256 FOREIGN-OWNED CANADIAN MULTINATIONALS AND DOUBLE-DIP FINANCING
ARRANGEMENTS 259 TAX POLICY CONSIDERATIONS 264 NEW ANTI-DOUBLE-DIP RULES
268 CONCLUSION 271 SUMMARY OF RECOMMENDATIONS 273 10 NON-RESIDENT TRUSTS
INTRODUCTION 275 SUMMARY OF THE CURRENT RULES 276 SUMMARY OF THE
PROPOSED RULES 279 TAX POLICY CONSIDERATIONS 282 DEFICIENCIES IN THE
PROPOSED RULES 28.6 OPTIONS FOR REFORM 289 SUMMARY OF RECOMMENDATIONS
291 THREE TAXATION OF NON-RESIDENTS AND TAX TREATIES 11 TAXATION OF
NON-RESIDENTS INTRODUCTION 295 SOURCE RULES 297 XII / CONTENTS
WITHHOLDING TAXES 300 THIN CAPITALIZATION 302 OVERVIEW OF THE CURRENT
RULES 302 TAX POLICY CONSIDERATIONS 303 DEFICIENCIES IN THE CURRENT
RULES 307 OPTIONS FOR REFORM 309 DEBT DUMPING BY FOREIGN-OWNED CANADIAN
MULTINATIONALS 315 SUMMARY OF RECOMMENDATIONS 317 I 12 CANADA S TAX
TREATIES INTRODUCTION 319 - CANADA S TAX TREATY NETWORK 320 THE
RELATIONSHIP BETWEEN CANADA S TAX TREATIES AND ITS DOMESTIC LAW 324
INTRODUCTION 324 TREATY OVERRIDES*THE ITCIA 327 THE DOMESTIC TAX BENEFIT
PROVISION 331 THE PATTERN OF CANADIAN TAX TREATIES IN RELATION TO THE
OECD MODEL CONVENTION 333 DEPARTURES FROM THE OECD MODEL 333 THE
ARGUMENT FOR CONFORMITY WITH THE OECD MODEL 334 A CANADIAN MODEL TAX
CONVENTION 335 SELECTED ISSUES 337 SERVICES PERMANENT ESTABLISHMENT 337
WITHHOLDING TAXES ON DIVIDENDS, INTEREST, AND ROYALTIES 341 BUSINESS
PROFITS 344 CAPITAL GAINS 346 OTHER INCOME 348 ELIMINATION OF DOUBLE
TAXATION 349 NON-DISCRIMINATION 353 TREATY SHOPPING 357 TAX SPARING 363
THIN CAPITALIZATION 365 SUMMARY OF RECOMMENDATIONS 368 13 A FINAL
THOUGHT ON TAX HAVENS THE ROLE OF TAX HAVENS 371 RECOMMENDATIONS 373
SUMMARY OF RECOMMENDATIONS 375 SUMMARY OF RECOMMENDATIONS 377
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| spelling | Arnold, Brian J. Verfasser aut Reforming Canada's international tax system toward coherence and simplicity Brian J. Arnold [Toronto] Canadian Tax Foundation 2009 XV, 382 S. txt rdacontent n rdamedia nc rdacarrier Canadian tax paper 111 Income tax / Canada / Foreign income Income tax / Law and legislation / Canada Corporations, Foreign / Taxation / Canada Investments, Foreign / Taxation / Law and legislation / Canada Double taxation / Canada / Treaties Impôt sur le revenu / Canada / Revenus étrangers Impôt sur le revenu / Droit / Canada Sociétés étrangères / Impôts / Canada Investissements étrangers / Impôts / Droit / Canada Double imposition / Canada / Conventions Recht Steuer Kanada Canadian tax paper 111 (DE-604)BV002787418 111 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018602406&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Arnold, Brian J. Reforming Canada's international tax system toward coherence and simplicity Canadian tax paper Income tax / Canada / Foreign income Income tax / Law and legislation / Canada Corporations, Foreign / Taxation / Canada Investments, Foreign / Taxation / Law and legislation / Canada Double taxation / Canada / Treaties Impôt sur le revenu / Canada / Revenus étrangers Impôt sur le revenu / Droit / Canada Sociétés étrangères / Impôts / Canada Investissements étrangers / Impôts / Droit / Canada Double imposition / Canada / Conventions Recht Steuer |
| title | Reforming Canada's international tax system toward coherence and simplicity |
| title_auth | Reforming Canada's international tax system toward coherence and simplicity |
| title_exact_search | Reforming Canada's international tax system toward coherence and simplicity |
| title_full | Reforming Canada's international tax system toward coherence and simplicity Brian J. Arnold |
| title_fullStr | Reforming Canada's international tax system toward coherence and simplicity Brian J. Arnold |
| title_full_unstemmed | Reforming Canada's international tax system toward coherence and simplicity Brian J. Arnold |
| title_short | Reforming Canada's international tax system |
| title_sort | reforming canada s international tax system toward coherence and simplicity |
| title_sub | toward coherence and simplicity |
| topic | Income tax / Canada / Foreign income Income tax / Law and legislation / Canada Corporations, Foreign / Taxation / Canada Investments, Foreign / Taxation / Law and legislation / Canada Double taxation / Canada / Treaties Impôt sur le revenu / Canada / Revenus étrangers Impôt sur le revenu / Droit / Canada Sociétés étrangères / Impôts / Canada Investissements étrangers / Impôts / Droit / Canada Double imposition / Canada / Conventions Recht Steuer |
| topic_facet | Income tax / Canada / Foreign income Income tax / Law and legislation / Canada Corporations, Foreign / Taxation / Canada Investments, Foreign / Taxation / Law and legislation / Canada Double taxation / Canada / Treaties Impôt sur le revenu / Canada / Revenus étrangers Impôt sur le revenu / Droit / Canada Sociétés étrangères / Impôts / Canada Investissements étrangers / Impôts / Droit / Canada Double imposition / Canada / Conventions Recht Steuer Kanada |
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