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- W2283469010 abstract "The rules for determining the geographical source of taxable income are important to the Canadian international tax system. Determination of the geographical source of income is essential for the application of many provisions of the Income Tax Act. In the world of electronic commerce (“e-commerce”), however, geographic location is virtually meaningless since transactions may be conducted without regard to national boundaries. How can traditional source rules apply to e-commerce transactions that seem to take place in the nebulous world of cyberspace rather than in any physical location? What are the implications of these challenges for the Canadian international tax system and Canadian tax policy? Can source rules survive these challenges? And what are the policy options available? The author of this two-part article addresses these questions and attempts to arrive at some persuasive answers. Part 1 of the article provides an overview of Canada’s source rules. Because Canada does not have comprehensive statutory source rules, the discussion focuses on statutory provisions that effectively function as source rules, the jurisprudence, and Revenue Canada’s administrative pronouncements. Part 2 of the article, which will appear in the next issue of this journal, will describe e-commerce in its current form, explain how it challenges existing source rules, and discuss the government’s response to these challenges. The author will argue that there is a continuing need for source rules and that Canada should rethink its existing rules, taking into account the special features of e-commerce as well as general tax policy principles. The author will propose statutory source rules that would apply to both traditional and e-commerce transactions, and will provide a tax policy analysis of these proposals." @default.
- W2283469010 created "2016-06-24" @default.
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- W2283469010 date "1999-01-01" @default.
- W2283469010 modified "2023-09-27" @default.
- W2283469010 title "Rethinking Canada’s Source Rules in the Age of Electronic Commerce" @default.
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