| 000 | 01150nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c149767 _d149767 |
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| 003 | ES-MaIEF | ||
| 005 | 20240923171237.0 | ||
| 007 | ta | ||
| 008 | 240909s2024 us |||p| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_96361 _aBoidman, Nathan |
|
| 245 | 1 | 0 |
_aCanada Studies IP box initiative _c by Nathan Boidman, Marc André Gaudreau Duval, and Michael N. Kandev |
| 260 | _c2024 | ||
| 520 | _aNathan 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. | ||
| 650 | 4 |
_942409 _aPROPIEDAD INTELECTUAL |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 4 |
_947462 _aINCENTIVOS FISCALES |
|
| 650 | 4 |
_933508 _aCANADA |
|
| 700 | 1 |
_971047 _aGaudreau Duval, Marc André |
|
| 700 | 1 |
_914642 _aKandev, Michael |
|
| 773 | 0 |
_9172011 _oOP 138-Bis/2024/114/1 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 1, April 1 2024, p. 37-41 |
|
| 942 | _cART | ||