Canadian Tax Journal/Revue fiscale canadienne最新文献_第10页

Policy Forum: Sagaz at 20—Evaluating Employment and Independent Contractor Relationships in a Changing World 政策论坛:Sagaz 20岁——在变化的世界中评估雇佣和独立承包商关系

Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2021-08-01 DOI: 10.32721/ctj.2021.69.2.pf.purse

Graham Purse

引用次数: 0

Finances of the Nation: Net Income Tax Rates and the Changing Progressivity of the Cash Tax/Transfer System 国家财政:净所得税率和现金税/转移税制累进率的变化

Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2021-08-01 DOI: 10.32721/ctj.2021.69.2.fon

Tahsin Mehdi, Brian B. Murphy

引用次数: 0

Policy Forum: Write It Off (and Start Again)—Adapting Home Office Deductions for the Digital Era 政策论坛:把它一笔勾销(重新开始)——适应数字时代的内政部扣除额

Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2021-08-01 DOI: 10.32721/ctj.2021.69.2.pf.rai

Bhuvana Rai

引用次数: 0

Policy Forum: Editors' Introduction—The Changing Nature of Work 政策论坛:编辑介绍——工作性质的变化

Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2021-08-01 DOI: 10.32721/ctj.2021.69.2.pf.editors

Daniel Sandler, Frances R. Woolley, A. Macnaughton

引用次数: 0

Policy Forum : Favoriser la conformité fiscale par l'encadrement de l'économie numérique — Initiative du Québec face à Uber 政策论坛:通过监管数字经济促进税务合规-魁北克倡议对抗优步

Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2021-08-01 DOI: 10.32721/ctj.2021.69.2.pf.robert-angers.f

Michaël Robert-Angers, Luc Godbout

{"title":"Policy Forum : Favoriser la conformité fiscale par l'encadrement de l'économie numérique — Initiative du Québec face à Uber","authors":"Michaël Robert-Angers, Luc Godbout","doi":"10.32721/ctj.2021.69.2.pf.robert-angers.f","DOIUrl":"https://doi.org/10.32721/ctj.2021.69.2.pf.robert-angers.f","url":null,"abstract":"La numérisation de l'économie change la façon dont les entreprises interagissent avec leurs clients et fournisseurs. Elle facilite les transactions entre particuliers et simplifie la conduite des affaires à l'étranger, sans nécessiter de présence physique. Cette tendance lourde entraîne aussi de nombreux défis pour les administrations fiscales qui se voient confrontées à de nouvelles pratiques d'affaires qui remettent en question les façons traditionnelles de prélever les recettes fiscales, les forçant à innover. Au Québec, le contexte entourant la légalisation des activités de la multinationale Uber a mené celle-ci à accomplir, pour le compte des chauffeurs utilisant sa plateforme, des activités de conformité fiscale échouant normalement aux employeurs. L'implication de la multinationale Uber qui verse directement à Revenu Québec la taxe de vente applicable sur les transactions des chauffeurs favorise la protection des recettes fiscales, notamment celles des taxes à la consommation dans un secteur économique à prévalence d'évasion fiscale.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134494266","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

India's Goods and Services Tax: A Unique Experiment in Cooperative Federalism and a Constitutional Crisis in Waiting 印度的商品和服务税:合作联邦制的独特实验和等待中的宪法危机

Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2021-08-01 DOI: 10.32721/ctj.2021.69.2.kir

A. Kir

{"title":"India's Goods and Services Tax: A Unique Experiment in Cooperative Federalism and a Constitutional Crisis in Waiting","authors":"A. Kir","doi":"10.32721/ctj.2021.69.2.kir","DOIUrl":"https://doi.org/10.32721/ctj.2021.69.2.kir","url":null,"abstract":"It has long been argued that federal countries, especially those with strong subnational taxing powers, might face difficulty in implementing a federal value-added tax (VAT) because of coordination issues involved, and therefore might be reluctant to adopt one. This article provides insights on how VAT structures are evolving in federal systems, where different tiers of government have separate (and sometimes overlapping) taxation powers. While the author focuses mainly on India's recently enacted goods and services tax (GST), he also offers a comparative perspective, with reference to the GST/VAT systems in Canada, Brazil, and the European Union, thus adding to the hitherto limited body of scholarly work on VAT coordination in federal jurisdictions.\u0000\u0000The GST is arguably India's biggest tax reform in several decades. Introduced primarily to create a unified national market and bring an end to tax wars and economic distortions, the tax reform's chief slogan was \"GST—one-nation-one-tax-one-market.\" This article takes a closer look at a unique institutional design feature of the Indian GST—a centre-state body called the GST council. What makes this body unique is that it is envisaged as functioning on the principles of cooperative federalism. But can a concurrent tax system, whose very survival is based on cooperative federalism, guarantee a unified national market? If yes, for how long? The author highlights the role of the GST council in market integration and explains why the council has succeeded on several fronts while failing on others. He also addresses an unresolved constitutional issue that could affect the GST council's ability to function as the fulcrum for cooperative federalism—namely, the question of whether its decisions are binding. The uncertainty surrounding this issue could lead to a constitutional crisis if one or more states decide to opt out. The author discusses four possible ways to deal with this impending crisis.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130250092","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

International Tax Planning: The Preacquisition Surplus Election: More Than Meets the Eye? 国际税收筹划:收购前盈余选举:不只是表面现象?

Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2021-08-01 DOI: 10.32721/ctj.2021.69.2.itp

Tim Fraser, Jim Samuel

{"title":"International Tax Planning: The Preacquisition Surplus Election: More Than Meets the Eye?","authors":"Tim Fraser, Jim Samuel","doi":"10.32721/ctj.2021.69.2.itp","DOIUrl":"https://doi.org/10.32721/ctj.2021.69.2.itp","url":null,"abstract":"Regulation 5901(2)(b) permits a corporation resident in Canada (CRIC) to make an election in respect of a dividend paid by a foreign affiliate of the CRIC such that the dividend will be treated as a reduction to the adjusted cost base of the foreign affiliate shares on which it is paid, rather than as a distribution from the foreign affiliate's surplus pools. Making this \"preacquisition surplus election\" is often perceived as a straightforward, and administratively simple, way for the CRIC to ensure that the dividend does not result in the unwanted, and potentially adverse, distribution of the foreign affiliate's surplus pools. However, as this article points out, it is important that a CRIC undertake a detailed analysis before deciding to make the election, in order to avoid potential exposure to unintended consequences.\u0000\u0000This article provides an overview of the legislative history of the election and its underlying policy rationale, and describes the limitations of and restrictions on its use. The authors present some conceptual guidelines (along with examples of their application) for identifying certain circumstances in which the making of the election may be particularly favourable or unfavourable. They also compare and contrast this election with the \"qualifying return of capital\" (QROC) election under subsection 90(3), which may be available in some circumstances as an alternative mechanism for achieving a similar result.","PeriodicalId":375948,"journal":{"name":"Canadian Tax Journal/Revue fiscale canadienne","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130839705","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Personal Tax Planning: Current Issues in Compensation 个人税务筹划:薪酬中的当前问题

Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2021-08-01 DOI: 10.32721/ctj.2021.69.2.ptp

Ana-Luiza Georgescu

引用次数: 0

Finances of the Nation: The Economic Response of Governments in Canada to COVID-19 in the First Three Months of the Crisis 国家财政:危机前三个月加拿大政府对COVID-19的经济反应

Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2020-10-01 DOI: 10.32721/ctj.2020.68.3.fon

Julie S. Gosselin, L. Godbout, Tommy Gagné-Dubé, Suzie St-Cerny

引用次数: 2

Current Cases 当前情况下

Canadian Tax Journal/Revue fiscale canadienne Pub Date : 2020-04-01 DOI: 10.32721/ctj.2020.68.1.cc

Brian Studniberg, Maressa Singh, Michael D. Templeton, Joel Nitikman

引用次数: 0