Canada Studies IP box initiative by Nathan Boidman, Marc André Gaudreau Duval, and Michael N. Kandev
By: Boidman, Nathan
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Contributor(s): Gaudreau Duval, Marc André | Kandev, Michael.
Material type: 
ArticlePublisher: 2024Subject(s): PROPIEDAD INTELECTUAL | IMPUESTOS | INCENTIVOS FISCALES | CANADA
In:
Tax Notes International v. 114, n. 1, April 1 2024, p. 37-41Summary: Nathan Boidman, Marc André Gaudreau Duval, and Michael N. Kandev are with Davies Ward Phillips & Vineberg LLP in Montréal.
In this article, the authors give an overview of IP box regimes, discuss whether it would be advantageous for Canada to adopt one, and examine the Canadian government’s perspective on the issue.
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| OP 138-Bis2024/114/13-3 Virtual permanent establishment | OP 138-Bis2024/114/13-4 U.N. makes progress toward a framework convention on International Tax Cooperation | OP 138-Bis2024/114/13-5 Are exit taxes discriminatory? | OP 138-Bis/2024/114/1-4 Canada Studies IP box initiative | OP 138-Bis/2024/114/1-5 Constitutional court buries case law on cross-border pensions | OP 138-Bis/2024/114/1-6 Transfer pricing benchmark | OP 138-Bis/2024/114/2 Tax Notes International |
Nathan Boidman, Marc André Gaudreau Duval, and Michael N. Kandev are with Davies Ward Phillips & Vineberg LLP in Montréal.
In this article, the authors give an overview of IP box regimes, discuss whether it would be advantageous for Canada to adopt one, and examine the Canadian government’s perspective on the issue.
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