Paperback, Thomson Reuters
A travel companion for anyone who wants to discover or rediscover various aspects of international taxation, this book 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. 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.