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~isPartOf:"Bulletin for international taxation"
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Bulletin for international taxation
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA)
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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 ...
Easson, Alex
- In:
Bulletin for international taxation
60
(
2006
)
12
,
pp. 495-500
Persistent link: https://www.econbiz.de/10007388189
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