Poste Italiane S.P.A.

• Rewarding innovation: improving federal tax support for business R&D in Canada.

..., behind only France (40 percent) and Spain (35 percent). Other summary measures of tax suppor...

• C.D. Howe Institute Commentary
• Nbr. 2011, January 2011

• Outsourcing: Canada - A Q&A Guide To Outsourcing In Canada

• Mondaq Business Briefing
• Canada Law Articles in English

• Establish Credit System in Enterprises to Strengthen the Management of Accounts Receivable1

The main point about account receivable management is enterprises is that makes a reasonable credit policy is a enterprise according to real running state of the enterprise and reputation state of a customer. It is an important component as well as guiding principle and policy which should be made reasonably in the enterprise to achieve the goal about management of accounts receivable. At present, an overall amount of accounts receivable increased progressively each year and never cut down on overdue accounts in our country. This has become one of chronic and stubborn problems in business activities ,In the paper. Problems and causes about accounts receivable in a enterprise is analyzed in our country .suggest that the firm want to change this kind of current state, it may start with th...

• Management Science and Engineering
• Vol. 2 Nbr. 1, January 2008

• There's Value in Seeking Euro Tax Refund

... probably reduce the pitch of the seats (the space between rows) to be able to add more rows and ther...

• Winnipeg Free Press
• October 08, 2011

• Slow Boat to China or Jet Liner? It's All About the Planning

Due to the limited business scope of a representative office, a Canadian company may need to set up a "wholly foreign-owned enterprise" (WFOE) in China to conduct the desired activities there. A "service WFOE," as the name implies, is essentially a company that provides services. Where the intended service activities exceed the permitted business scope of a representative office, a "service WFOE" may be the appropriate business vehicle to conduct the activities.

• Beyond Numbers
• Nbr. 468, January 2008

• Quebec (Attorney General) v. Canada, 2007 FC 826 (2007)

... that the mark-up rate as calculated a posteriori had increased. This does not indicate whether ther...

• Federal Court

• Taxing business: a provincial affair? in this issue ... a new system for provincial taxes on business, a business value tax (BVT), could replace both provincial corporate income and capital taxes, and produce the same revenue in an economically less distorting way.

• C.D. Howe Institute Commentary
• Nbr. 2001, May 2001

• Taxing electronic commerce: a revolution in the making.

...", but websites do not (although Spain and Portugal dissented). (35) As Bourgeois (2000a)...

• C.D. Howe Institute Commentary
• Nbr. 2003, June 2003

• Lessons in harmony: what experience in the Atlantic provinces shows about the benefits of a harmonized sales tax.

• C.D. Howe Institute Commentary
• Nbr. 2007, February 2007

• The Tax System Design Under the Inflation/Conception Du Système Fiscal Sous L'inflation

Inflation is one of the most significant factors which should be considered in the company's tax design. In the text, the author introduces the influences of inflation on the tax burden of the company firstly, and then on the basis of discussing the problems which need to be paid attention to in the tax system design under the inflation, the author expatiates the tax system in detail, which includes the inventory valuation method taxation system design, cost sharing with the design of the tax system, depreciation calculation of the tax system design and sales income of tax system design.

• Canadian Social Science
• Vol. 3 Nbr. 5, September 2007