COMMON LAW APPROACHES TO THE DETERMINATION OF THE SOURCE OF INCOME: PRAGMATISM OVER PRINCIPLE - This article examines the common law approaches to the determination of the source of income with a focus on the Canadian source rules and with occasional references to those of other common law countries. The article discusses the source rules and treaty rules in general and the Canadian tax treatment ...
| Year of publication: |
2006
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| Authors: | Easson, Alex |
| Published in: |
Bulletin for international taxation. - Amsterdam, ISSN 0007-4624, ZDB-ID 22171599. - Vol. 60.2006, 12, p. 495-500
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