Introduction to International Tax in Canada, 7th Edition
ISBN/ISSN/Product Number: 978-0-7798-8369-1
Product Type: Book
Anticip. Upkeep Cost: Annual volumes supplied on a standing order subscription
Number of Pages: Approximately 1709 pages
Number of Volumes: 1 volume bound
Binding: softcover
Publication Date: 2019-08-08
Publisher: Carswell
Price: $151.00

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A travel companion for anyone who wants to discover or rediscover various aspects of international taxation, Introduction to International Tax in Canada is intended not only for all tax specialists who wish to update their knowledge but graduate students in taxation as well.

Unique to Thomson Reuters, this publication discusses the fundamental notions of international taxation, the matter of foreign affiliates, with chapters concerning foreign accrual property income, shareholders’ dividend and reclassification of certain income concepts as well as tax issues pertaining to some hot topics such as E-Commerce and BEPS.

The book guides professionals and students through the concepts of transfer pricing with respect to OECD (Organization for economic co-operation and development), in relation with both Canada and the United States’ regulations. Finally, in addition to the theoretical section, the reader has access to valuable exercises at the end of each chapter, which makes this book a complete tool and a solid reference in international taxation for both students and practitioners.

The 2019 edition of the book Introduction to International Tax in Canada includes a new chapter in addition to many improvements and updates. In new chapter 20 (Taxation of an Offshore Investment Fund Property) Mathieu Gendron and Raphaël Zicat describe how section 94.1 remedy the avoidance or deferral of Canadian tax when a Canadian taxpayer holds an interest in a non-resident entity that is not a controlled foreign affiliate (CFA) and whose value is derived primarily from portfolio investments. The last section of Chapter 2 deals with changes that could be announced as early as 2020 by the OECD. The upheavals in international taxation have not ended. In addition, the last section of Chapter 15 deals with the new rules for tracking interests (subsections 95(8) to (12)). The authors are: Jean-Pierre Vidal, Julie Robson, Marie-Pierre Allard, Marwah Rizqy, Cindy Harvey, Florie Pellerin-Catellier, Candace M. Marriott, Annick Provencher, Sarah Baxter, Mathieu Gendron, Angelo Nikolakakis, Allison Christians, Chantal Jacquier, Nadia Rusak, Jonathan Charron, Sara Shearmur, Marie Blanchard, Marguerite Auclair, Sara-Michelle Marcotte-Génier, Jessica Di Maria, Raphaël Zicat, Judith Charbonneau Kaplan, Julie Michaud, Sébastien Rheault, Jing Yu Wang, Chantal Bélanger.

About the Author

Jean-Pierre Vidal is a full professor at HEC Montréal where he teaches international tax and research methodology in tax law for the D.E.S.S./LL.M, Taxation Option, a joint program given by HEC Montréal and the Law Faculty of the Université de Montréal. In 2011, he was selected by Canada to join an Arbitration Board composed of three members to decide a dispute between Canada and the United States. In 2014-2015 he became a member of the Commission d’ex- amen de la fiscalité québécoise.

His recent publications focus on transfer pricing and ethics. He has been published in the Revue de planification fiscale et financière (Canada), the International Transfer Pricing Journal (Europe), in InterTax (Europe), the BNA Transfer Pricing Report (United States), the Revue française de finances publiques and the Revue du financier (France), and in Éthique publique : revue internationale d’éthique sociétale et gouvernementale (Canada). One of his publications has been translated into Spanish and has been published in Argentina.

He undertook the CICA’s “In Depth Tax Course” from 1997 to 1999. He earned a Ph.D. in economics from the Université de Montréal in 1990, a M.Sc. in Economics from the Université de Montréal in 1985, a Diploma from the Institut d’Études Politiques de Paris in 1981 and a B.A.A. (Finance) from the Université de Sherbrooke in 1979. Jean-Pierre received several scholarships, including that of the Social Sciences and Humanities Research Council of Canada and the Fonds pour la formation de chercheurs et l’aide à la recherche (Quebec). He is a member of the Association de planification fiscale et financière, the Canadian Tax Foundation, and the International Fiscal Association. He is a member of the Ordre des comptables professionnels agréés du Québec. He was a Licensed Certified Public Accountant (Illinois Department of Financial & Professional Regulation, U.S.A.) from November 27, 2006 to September 30, 2012, when he requested that his status become inactive as an Illinois CPA.