haku: @journal_id 523 / yhteensä: 381
viite: 279 / 381
| Tekijä: | Calderwood, J. A. |
| Otsikko: | International : Tax havens : concept, magnitude of problem and methods used. |
| Lehti: | European Taxation
1988 : VOL. 28:10, p. 330-333 |
| Asiasana: | TAX HAVENS INTERNATIONAL BUSINESS |
| Kieli: | eng |
| Tiivistelmä: | 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. |
SCIMA