文章基本信息

标题：The Tax Treatment of Intangibles
本地全文：下载
作者：Blake Murray ; Richard Tremblay ; Susan Wooles 等
期刊名称：Canadian Tax Journal
印刷版ISSN：0008-5111
电子版ISSN：0008-5111
出版年度：2010
卷号：58
期号：ss
出版社：Canadian Tax Foundation
摘要：Both as a tax litigator and as a judge, Donald Bowman made significant contributions to the development of many areas of tax law, including the tax treatment of intangibles. This article discusses a select number of cases in which he participated as counsel or judge. Beyond their relevance in the area of intangibles, many of these cases have much broader application because, despite the complexity of the subject matter, they address basic income tax concepts concerning the divide between “capital” and “income,” and property and services as a taxable object. Throughout Bowman’s career, much of his work reflects a return to these basic notions.
关键词：INTANGIBLES n TAXATION n CASES