This reference describes the indicated catalogue. Check with the institution to confirm the current offer and the conditions applicable to your intake.
Description
Global Tax Management and Planning Fundamentals of international tax principles and rules. Provides a structural framework within which international tax issues can be examined by both governments and multinational corporations. Role of treaties in international tax planning will be discussed using the Canada-US Income Tax Convention as an example. Particular emphasis will be placed on the key provisions of the OECD Model Treaty. Other topics included will be source-based taxation, related party transactions, harmful tax competition, tax avoidance measures and the role of tax havens. Restriction: open to MAcc and MBA students.
Conditions and arrangements
- Restriction: open to MAcc and MBA students.
Reference text in its original language
Global Tax Management and Planning Fundamentals of international tax principles and rules. Provides a structural framework within which international tax issues can be examined by both governments and multinational corporations. Role of treaties in international tax planning will be discussed using the Canada-US Income Tax Convention as an example. Particular emphasis will be placed on the key provisions of the OECD Model Treaty. Other topics included will be source-based taxation, related party transactions, harmful tax competition, tax avoidance measures and the role of tax havens. Restriction: open to MAcc and MBA students.
- Restriction: open to MAcc and MBA students.
Sources and references
Dates and sources are retained to help you verify the information. Translations are provided to facilitate reading; the official source governs conditions and requirements.
Source reference : https://brocku.ca/webcal/2024/graduate/actg.html