Brian J. Arnold

Goodmans LLP Toronto

250 Yonge Street

Suite 2400, Box 24

Toronto, Ontario M5B 2M6

Canada

SCHOLARLY PAPERS

4

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Scholarly Papers (4)

1.

Comparative Income Taxation: A Structural Analysis. 2nd Edition

Boston College Legal Studies Paper No. 50
Number of pages: 3 Posted: 15 Nov 2004
Hugh J. Ault and Brian J. Arnold
Boston College Law School and Goodmans LLP Toronto
Downloads 1,873 (9,012)

Abstract:

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income tax, business organizations, international taxation, mature tax systems

2.

What can Trade Teach Tax? Examining Reform Options for Art. 24 (Non-Discrimination) of the OECD Model

World Tax Journal, Vol. 2, No. 2, pp. 139-153, June 2010
Number of pages: 16 Posted: 19 Jul 2010
Arthur J. Cockfield and Brian J. Arnold
Queen's University - Faculty of Law and Goodmans LLP Toronto
Downloads 373 (86,054)

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International Tax, International Trade, Discrimination, Tax Policy, OECD Model Tax Treaty

3.

The Relationship Between Restrictions on the Deduction of Interest Under Canadian Law and Canadian Tax Treaties

Canadian Tax Journal/Revue fiscale canadienne, 2019, Vol. 67, No. 4, p. 1051-1076
Number of pages: 26 Posted: 17 Jan 2020
Brian J. Arnold
Goodmans LLP Toronto
Downloads 20 (561,897)

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Income tax treaties, interest deductibility, non-discrimination rules, debt-to-equity ratio, transfer pricing, OECD and UN model conventions

4.

International Tax Primer

INTERNATIONAL TAX PRIMER, 2nd Edition, Kluwer Law International, 2002
Posted: 28 Feb 2003
Brian J. Arnold and Michael J. McIntyre
Goodmans LLP Toronto and Wayne State University Law School

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