文章基本信息
- 标题：The Evolution of the International Tax Rules
- 本地全文：下载
- 作者：Sandra Slaats ; Penny Woolford
- 期刊名称：Canadian Tax Journal
- 印刷版ISSN：0008-5111
- 电子版ISSN：0008-5111
- 出版年度：2010
- 卷号：58
- 期号：ss
- 出版社：Canadian Tax Foundation
- 摘要：The purpose of this article is to briefly consider how the Canadian international tax system has evolved throughout the span of Justice Bowman’s long career in tax, with a focus on the taxation of foreign income.1
- 关键词：INTERNATIONAL TAXATION n FOREIGN INCOME n FOREIGN AFFILIATES n TAX REFORM
