Professor Arthur Cockfield, B.A., LL.B., J.S.M., J.S.D., is Professor of Law in the Faculty of Law at Queen`s University. He has taught Canadian law (taxes, international taxes, contracts, cyber law, accounting for lawyers) and U.S. law (federal income tax, international taxes, corporate taxation, corporate finance, cyberspace and e-commerce law). For most of these courses, he has developed a narrative teaching method and, through the use of “short stories”, he guides the learner through a series of problems encountered by a fictional lawyer/protagonist. Professor Cockfield has written, co-authored or edited twelve books, including two other educational novels, and more than 50 scientific papers, and has received a number of research grants and fellowships for these articles. The second issue of International Taxation in Canada continues the journey to help the reader understand Canada`s international tax system. The authors strive to do this in the most comprehensive way possible without overwhelming their audience with the breadth and complexity of the subject. The target audience includes lawyers and law students in Canada, as well as students in economics, taxation and accounting. The book continues to reflect the authors` influences and experiences in teaching and practicing in the field of international taxation over a longer period of time. In terms of content, the second edition contains updates on legislative changes and court decisions, which are particularly useful in illustrating how income tax principles take into account international transactions. Tax regulations have evolved in the years since the first edition. Some provisions, in particular a proposed regime for foreign investment units, have been completely abandoned.
Conversely, others, such as those dealing with non-resident trusts and foreign affiliates, have become more sedentary. The first comprehensive book on Canadian international tax law, International Taxation in Canada – Principles and Practices, was originally published in 2006. In its fourth edition, it has become the leading book on the subject in Canada and is the most widely used book for teaching in Canadian law schools. As a unique and imaginative tool, it provides an understanding of the underlying policies of international tax regulation as well as the interaction between foreign and Canadian tax laws. Key features and benefits J. Scott Wilkie, B.A., LL.B., is a Distinguished Professor of Practice at Osgoode Hall Law School and Co-Director of the L.L.M Professional Program at Osgoode Hall Law School. He is a senior partner in the Toronto office of Blake, Cassels & Graydon LLP. His practice focuses primarily on international taxation and tax policy, including international corporate tax planning, transfer pricing and tax treaty advice. Nevertheless, Canada`s international tax laws have become increasingly complicated over time.
This unique book provides an understanding of the key principles and practices that make up international tax regulation, which will help you with the seemingly endless tax complexity of cross-border transactions, as well as an assessment of how foreign tax laws interact with their Canadian counterparts. Jinyan Li, LL.B. LL.M., D.Jur., is a professor and co-director of the LL.M professional program at Osgoode Hall Law School. His research interests focus on tax law and policy, comparative and international taxation. Income Tax – Foreign Income; Investments, foreigners –Taxes–Law and legislation; Taxes – law and legislation; Canada International Taxation in Canada: Principles and Practices [2nd edition] Bibliographic citation Li, Jinyan, Arthur J. Cockfield and J. Scott Wilkie. International Taxation in Canada: Principles and Practices [2nd edition]. Markham, ON: LexisNexis Canada, 2011. . . .