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Grundy, M. (1983). Grundy’s tax havens: a world survey (4th ed.). Sweet & Maxwell.

Organisation for Economic Co-operation and Development. (2017). Model tax convention on income and on capital: condensed version : 21 November 2017. OECD Publishing.

Organisation for Economic Co-operation and Development Committee on Fiscal Affairs. (1977). Model double taxation convention on income and on capital: report of the OECD Committee on Fiscal Affairs. Organisation for Economic Co-operation and Development.

Malherbe, P. (2015). Elements of international income taxation. Bruylant, Groupe Larcier.

Income taxation is the fuel and vector of the economic policy of many states. This concise book, destined to students, practitioners and policy makers, explains the issues of taxation of transnational income in a world of sovereign states: how to prevent unjust and inefficient double taxation of the same income, by allocating the tax base between source and residence state and properly allowing in the latter for the tax levied in the former? How to prevent abuse by taxpayers or states, furthering tax evasion or avoidance and causing other but equally significant injustices and inefficiencies? Solutions developed over a century of practice are analyzed. That field of the legal art & science is still young and the paradigm for ideal taxation in the global village of the XXIst century is yet to be invented

Diamond, W. H. (with Diamond, D. B.). (2020). Tax havens of the world (loose‑leaf updated 2020, release 170‑3, Vol. 2). M. Bender.

Couzin, R. (with International Bureau of Fiscal Documentation). (2002). Corporate residence and international taxation. IBFD.

Canada Department of Finance. (1988). Explanatory Notes to Legislation Relating to Income Tax.

Canada Royal Commission on Taxation (with Carter, K.). (1966). Report of the Royal Commission on Taxation: Vol. 3, Part A, Taxation of Income (Vol. 3).

Organisation for Economic Co-operation and Development Committee on Fiscal Affairs. (2003). Model tax convention on income and on capital: condensed version, 28 January 2003. OECD.

This publication is the condensed version of the OECD Model Tax Convention on Income and on Capital, which is produced in a loose-leaf format to accommodate yearly updates. This fifth edition contains the full text of the Model Tax Convention as it read on 28 January 2003, but without the historical notes, the detailed list of tax conventions between OECD member countries and the background reports that are included in the loose-leaf version.

Simontacchi, S. (2007). Taxation of capital gains under the OECD Model Convention: with special regard to immovable property. Kluwer Law International.

Ward, D. A. (2005). The interpretation of income tax treaties with particular reference to the commentaries on the OECD model. International Fiscal Association Canadian Branch.

Li, J. (with Cockfield, A. J., & Wilkie, J. S.). (2018). International taxation in Canada: principles and practices (Fourth edition.). LexisNexis.

The first comprehensive book on Canadian international tax law, International Taxation in Canada {u2013} Principles and Practices was originally published in 2006. Now in its fourth edition, it has become the leading book on this topic in Canada and is the most widely-adopted book for classroom usage at Canadian law schools. A unique and resourceful tool, it provides an understanding of the underlying policy governing international tax rules as well as how foreign tax laws interact with Canadian laws.

Li, J. (with Cockfield, A. J., & Wilkie, J. S.). (2011). International taxation in Canada: principles and practices (2nd ed.). LexisNexis.

Davies, D. R. (1985). Principles of international double taxation relief. Sweet & Maxwell.

Avi-Yonah, R. S. (with Sartori, N., & Marian, O.). (2011). Global perspectives on income taxation law. Oxford University Press.

Arnold, B. J. (with Canadian Tax Foundation). (2009). Reforming Canada’s international tax system: toward coherence and simplicity. Canadian Tax Foundation.

Krishna, V., & Khirdaji, N. (2019). Income tax (International), 2019 reissue (First edition.). LexisNexis Canada.

Canada imposes taxes based on taxpayer residence and on the source of income, and the rules relating to this international taxation are complex. This title presents a straightforward and lucid explanation of those rules, and how they are applied by the taxing authorities.

Krishna, V. (2012). Income tax law (2nd ed.). Irwin Law.

Holmes, B., & Gamble, I. (2020). The foreign affiliate rules. Wolters Kluwer.

Canada Office of the Auditor General (with Canada Office of the Auditor General). (1993). Report of the Auditor General of Canada to the House of Commons, 1992-93. The Office.

This document includes matters of special importance and interest, follow-up and other audit observations, studies, and appendices, which include the Auditor General Act, the Financial Administration Act, with extracts from Part X, and reports from standing committees. Also includes audit scopes, observations, recommendations and conclusions from departments.

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