Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Source of income (2)
- Administrative law (1)
- BEPS (1)
- Canada (1)
- Carrying on business in Canada (COBIC) (1)
-
- Centennial of Canadian income tax (1)
- Conscription of Wealth (1)
- Developing countries (1)
- Digital economy (1)
- Dividend sprinking (1)
- Equity and fairness (1)
- Income Tax War Act (1)
- Income shifting (1)
- Passive investment (1)
- Permanent establishment (1)
- Private corporations (1)
- Residence (1)
- Soft law (1)
- Surplus stripping (1)
- Tax administration and procedure (1)
Articles 1 - 5 of 5
Full-Text Articles in Law
Consultation Paper On Tax Planning Using Private Corporations, Jinyan Li
Consultation Paper On Tax Planning Using Private Corporations, Jinyan Li
Commissioned Reports, Studies and Public Policy Documents
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 …
Chapter Viii: Protecting The Tax Base In The Digital Economy, Jinyan Li
Chapter Viii: Protecting The Tax Base In The Digital Economy, Jinyan Li
Articles & Book Chapters
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.
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
Articles & Book Chapters
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
Articles & Book Chapters
No abstract provided.
Legitimate Expectations In Canada: Soft Law And Tax Administration, Sas Ansari, Lorne Sossin
Legitimate Expectations In Canada: Soft Law And Tax Administration, Sas Ansari, Lorne Sossin
Articles & Book Chapters
This chapter examines the relationship between legitimate expectations and soft law. In what circumstances can an agency’s guidelines create law — or at least legally enforceable expectations? At first glance, the answer would appear obvious. The key reason for developing soft law is to provide guidance and transparency as to the process (and sometimes the substance) of administrative action. Soft law by its nature gives rise to expectations. Whether those expectations, in turn, give rise to legal effects is decidedly less clear. In fact, this question has vexed Canadian administrative law. Nowhere are questions of soft law and legitimate expectations …