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| Author: | Calderwood, J. A. |
| Title: | International : Tax havens : concept, magnitude of problem and methods used. |
| Journal: | European Taxation
1988 : VOL. 28:10, p. 330-333 |
| Index terms: | TAX HAVENS INTERNATIONAL BUSINESS |
| Language: | eng |
| Abstract: | Attitude of Canada to abuses associated with tax havens by taxpayers, problem in acquiring information, corporations engaged in international transactions and general anti-avoidance provision. Case examples are given, with schemes, the audit steps required and attitude of Revenue Canada. |
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