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Articles 1 - 6 of 6
Full-Text Articles in Law
The International Tax Environment And Simplification Of South African Tax Legislation: A Double-Edged Sword, Jinyan Li, Teresa Pidduck
The International Tax Environment And Simplification Of South African Tax Legislation: A Double-Edged Sword, Jinyan Li, Teresa Pidduck
Jinyan Li
In this paper, we examine the relationship between the international tax environment and legislative complexity in South Africa’s international tax system. We suggest that the international tax environment is a double-edged sword. It causes complexity in South Africa’s tax legislation as it largely responds to the needs of OECD countries and produces tax rules to deal with ‘sophisticated’ tax problems and taxpayers (such as multinational enterprises). When such rules are transplanted into South Africa, they are typically more complex than local rules dealing with local taxpayers. On the other hand, the international tax environment offers ideas for ‘scientific’ drafting of …
Celebrating The Centennial Of The Income War Tax Act, 1917: The Future By The Light Of 100 Candles, Jinyan Li, J. Scott Wilkie
Celebrating The Centennial Of The Income War Tax Act, 1917: The Future By The Light Of 100 Candles, Jinyan Li, J. Scott Wilkie
Jinyan Li
No abstract provided.
Source Of Income And Canadian International Taxation, Jinyan Li, J. Scott Wilkie
Source Of Income And Canadian International Taxation, Jinyan Li, J. Scott Wilkie
Jinyan Li
No abstract provided.
Chapter Viii: Protecting The Tax Base In The Digital Economy, Jinyan Li
Chapter Viii: Protecting The Tax Base In The Digital Economy, Jinyan Li
Jinyan Li
Protecting the tax base in the digital economy is Action 1 of the Organisation for Economic Co-operation and Development (OECD) project on Base Erosion and Profit Shifting (BEPS). The reason is simple: “International tax rules, which date back to the 1920s, have not kept pace with the changing business environment, including the growing importance of intangibles and the digital economy.” They can no longer distribute taxing rights fairly among countries and adequately define a country’s tax base.
Income Tax At 100 Years : Essays And Reflections On The Income War Tax Act, Jinyan Li
Income Tax At 100 Years : Essays And Reflections On The Income War Tax Act, Jinyan Li
Jinyan Li
Income Tax at 100 Years: Essays and Reflections on the Income War Tax Act commemorates the 100th anniversary of Canada's Income War Tax Act, 1917, with papers and panel discussions from a wide range of distinguished contributors: tax practitioners, both accountants and lawyers; academic experts in tax law, economics, and public policy; judges; journalists; and policy makers from both the Department of Justice and the Canada Revenue Agency. The book considers, among other things, the historical context from which Canada's modern income tax system emerged, demonstrating how the tax law was shaped by the challenges that faced the country a …
Consultation Paper On Tax Planning Using Private Corporations, Jinyan Li
Consultation Paper On Tax Planning Using Private Corporations, Jinyan Li
Jinyan Li
I am a tenured professor at Osgoode Hall Law School of York University, teaching and researching in the area of tax law. I am the lead author of Principles of Canadian Income Tax Law (9th ed.) (Li, Magee and Wilkie, 2017) and International Taxation in Canada (3rd ed.) (Li, Cockfield and Wilkie, 2014). I am also the lead editor of Income Tax at 100 Years (Li, Wilkie and Chapman, 2017). I am a member of Panel of Experts Reviewing Federal Tax Expenditures (the Expert Panel) (http://www.fin.gc.ca/access/tt-it/rfte-edff-eng.asp), but was not involved in drafting the consultation paper on Tax Planning Using Private …