Chapter 15: International Taxation

In this section

• International Tax Conflicts and Double Taxation
  Explore the complexities of international tax conflicts and double taxation, their origins, and practical steps to mitigate cross-border tax burdens in an evolving global market.
• Sources of International Tax Law and How They Interrelate
  Learn about the major sources of international tax law—domestic legislation, bilateral tax treaties, multilateral instruments, and supranational agreements—and how each interacts to shape cross-border taxation policies.
• Jurisdiction to Tax
  An in-depth exploration of how nations claim the authority to tax individuals, corporations, and transactions, focusing on Canada’s approach, residency rules, and cross-border complexities.
• Source Country Taxation: Maximizing Cross-Border Returns
  Explore how countries tax non-resident income and enforce withholding taxes, with practical strategies for structuring cross-border investments effectively.
• Residence Country Taxation
  Explore how Canada’s residence-based taxation system impacts worldwide income, foreign tax credits, and the complexities of maintaining cross-border ties.
• Transfer Pricing, Permanent Establishments, and Other Considerations
  Explore transfer pricing strategies, permanent establishment rules, and international tax compliance requirements, including real-world examples, informal insights, and best practices to optimize cross-border transactions.