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Approximately 1709 pages
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Introduction to International Tax in Canada, 5th Edition
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The 2017 edition of the book Introduction to International Tax in Canada includes three new chapters in addition to the many improvements and updates. In new chapter 9 (Part XIII Anti-Avoidance Rules: Sections 212.1 and 212.3 of the ITA), Mathieu Gendron and Sara Shearmur clarify the scope and application mechanisms of two important specific anti-avoidance rules of Part XIII. In new chapter 21 (Transfer Pricing III: Intangibles, Services, Cost Contribution Arrangements), Jean-Pierre Vidal sets out the new rules of interpretation aimed at preventing multinationals from benefiting from certain tax advantages. Finally, in new chapter 26 (Multilateral Instrument (Action 15)), Marwah Rizqy and Sara Shearmur analyze the very important multilateral instrument that has been described by the OECD as a “turning point in tax treaty history.”

About the Author

Jean-Pierre Vidal is a full professor at HEC Montréal where he teaches international tax and research methodology in tax law for the D.E.S.S./LL.M, Taxation Option, a joint program given by HEC Montréal and the Law Faculty of the Université de Montréal. In 2011, he was selected by Canada to join an Arbitration Board composed of three members to decide a dispute between Canada and the United States. In 2014-2015 he became a member of the Commission d’ex- amen de la fiscalité québécoise.

His recent publications focus on transfer pricing and ethics. He has been published in the Revue de planification fiscale et financière (Canada), the International Transfer Pricing Journal (Europe), in InterTax (Europe), the BNA Transfer Pricing Report (United States), the Revue française de finances publiques and the Revue du financier (France), and in Éthique publique : revue internationale d’éthique sociétale et gouvernementale (Canada). One of his publications has been translated into Spanish and has been published in Argentina.

He undertook the CICA’s “In Depth Tax Course” from 1997 to 1999. He earned a Ph.D. in economics from the Université de Montréal in 1990, a M.Sc. in Economics from the Université de Montréal in 1985, a Diploma from the Institut d’Études Politiques de Paris in 1981 and a B.A.A. (Finance) from the Université de Sherbrooke in 1979. Jean-Pierre received several scholarships, including that of the Social Sciences and Humanities Research Council of Canada and the Fonds pour la formation de chercheurs et l’aide à la recherche (Quebec). He is a member of the Association de planification fiscale et financière, the Canadian Tax Foundation, and the International Fiscal Association. He is a member of the Ordre des comptables professionnels agréés du Québec. He was a Licensed Certified Public Accountant (Illinois Department of Financial & Professional Regulation, U.S.A.) from November 27, 2006 to September 30, 2012, when he requested that his status become inactive as an Illinois CPA.


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