该参考描述所示目录。请向院校确认当前的招生项目及适用于您入学年的条件。
描述
全球税务管理与筹划 国际税收原则与规则基础。提供一个结构性框架，以便政府和跨国公司检视国际税务问题。将讨论条约在国际税务筹划中的作用，并以《加拿大—美国所得税公约》为例。特别强调经合组织（OECD）示范条约的关键条款。其他议题包括基于来源的征税、关联方交易、有害税收竞争、反避税措施及避税地的角色。限制：向MAcc和MBA学生开放。
条件与方式
- 限制：向MAcc和MBA学生开放。
原文参考文本
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.
来源与参考
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来源参考 : https://brocku.ca/webcal/2024/graduate/actg.html