{"product_id":"pre-order-approx-4-6-business-days-international-taxation-in-canada-5th-edition-by-jinyan-li-student-edition-9780433532255-zz-ee9ca","title":"*PRE-ORDER, APPROX 4-6 BUSINESS DAYS* International Taxation in Canada 5th Edition by Jinyan Li STUDENT EDITION 9780433532255 [ZZ]","description":"\u003cp\u003ePaperback, Lexis\u003c\/p\u003e\n\u003cp\u003eThis book provides an understanding of the underlying policy governing international tax rules as well as how foreign tax laws interact with Canadian laws.\u003c\/p\u003e\n\u003cp\u003eThe first comprehensive book on Canadian international tax law, \u003cem\u003eInternational Taxation in Canada\u003c\/em\u003e was originally published in 2006. Now in its fifth edition, it has become the leading book on this topic and widely-adopted book for classroom usage in Canada. It offers an insightful overview of Canadian international taxation, with an eye to its organizing paradigms, underlying logic, technical design and practical implications. Combining over 60 years of experience in international tax law, the authors build on the success of previous editions by making the book more accessible to students and practitioners.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eFeatures of This Book\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cstrong\u003eSynthesizes and explains Canadian international tax law\u003c\/strong\u003e as a system with its own internal logic, paradigm, principles and policy orientations\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eDemystifies the complex tax rules\u003c\/strong\u003e, using accessible language and easy-to-follow examples\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eEncourages readers to build on what they already know\u003c\/strong\u003e about basic income tax by showing how the international tax rules are a natural outgrowth of the basic rules\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\"Humanizes” the rules\u003c\/strong\u003e by explaining why drafters chose them as a means of achieving important, and often conflicting policy objectives\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eFocuses on the “real” law\u003c\/strong\u003e that affects Canadian taxpayers by covering basic rules as well as some highly sophisticated international anti-avoidance rules, including the Global Minimum Tax\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eStrives to be a ready starting point\u003c\/strong\u003e for students and a “sanity check” and general reference for practitioners\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cstrong\u003eWhat’s New in This Edition\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eTwo brand-new chapters covering:\n\u003cul\u003e\n\u003cli\u003eTaxation of foreign-controlled Canadian corporations (chapter 11)\u003c\/li\u003e\n\u003cli\u003eInternational tax reforms, including BEPS 1.0 and BEPS 2.0 (e.g., Pillar 1 and Pillar 2) and the future of Canadian income tax law (chapter 17)\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli\u003eA new chapter on tax treaties was created by updating materials in former chapter 2\u003c\/li\u003e\n\u003cli\u003eThe taxation of foreign affiliates is separated into two chapters, featuring FAPI in chapter 15 and dividends in chapter 16\u003c\/li\u003e\n\u003cli\u003eMany existing chapters have been significantly rewritten\u003c\/li\u003e\n\u003cli\u003eMore context and explanation of historical evolution of key international tax rules and principles, as well as the major influences and constraints on Canadian International law\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cstrong\u003eWho Should Have This Book\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cstrong\u003eTax lawyers and practitioners\u003c\/strong\u003e – as a refresher and general reference for the basic rules\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eTax professors\u003c\/strong\u003e – for use as text for international tax courses\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eStudents of law, accounting and business\u003c\/strong\u003e – as a core text for tax law courses\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eLaw libraries\u003c\/strong\u003e – for reference and patrons to read\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Scorpio Bookstore","offers":[{"title":"New","offer_id":43077268897851,"sku":"4FP2QQ-6330","price":179.95,"currency_code":"CAD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0369\/1895\/1995\/files\/17658153319277HT0K1JSJ41PYHI84J7U.jpg?v=1790966234","url":"https:\/\/www.scorpiobookstore.com\/products\/pre-order-approx-4-6-business-days-international-taxation-in-canada-5th-edition-by-jinyan-li-student-edition-9780433532255-zz-ee9ca","provider":"Scorpio Bookstore","version":"1.0","type":"link"}