Below are the section(s) of International Taxation offered at the UBC Faculty of Law in 2005/2006:
David Duff
Term 2
The increased globalization of economic activity over the past few decades has made the international dimension of tax law and policy increasingly important. This course examines tax rules governing the taxation of non-residents carrying on income-earning activities in Canada (inbound rules) as well as tax rules governing the taxation of Canadian residents earning income in other countries (outbound rules).
Introductory classes examine the basic structure of the international tax regime, the sources of international tax law (statutory rules, bilateral tax treaties, and judicial decisions), and key rules governing the jurisdiction to tax the income of residents and non-residents. Subsequent classes consider statutory rules, treaty provisions and judicial decisions governing the taxation of Canadian source income earned by non-residents, and foreign-source income earned by Canadian residents. A final class considers the subject of international tax avoidance and evasion and recent government responses to these phenomena.
Pre-requisite: Tax 1
Evaluation: 100% exam
Required Materials:
1. Jinyan Li, Arthur Cockfield, and J. Scott Wilkie, International Taxation in Canada, (Toronto: LexisNexis Canada Inc., 2006) (Li, Cockfield, and Wilkie).
2. David G. Duff, Supplementary Materials
3. Income Tax Act, latest edition
Property of the University of British Columbia : Faculty of Law