BUSINESS
CAREERS
International Taxation in
Canada – Principles and
Practices, 2nd Edition
Jinyan Li, LL.B., LL.M., D.Jur.,
Arthur Cockfield, B. A., LL.B., J.S.M., J.S.D.
& J. Scott Wilkie, B. A., LL.B.
$120 + tax | Approx. 470 Pages | Softcover
December 2011 | ISBN: 9780433463023
The Key to Understanding a Complex Subject
The first comprehensive book on Canadian international tax law,
International Taxation in Canada – Principles and Practices was
originally published in 2006. Since then, 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.
MAT THE W BO WDEN / DREAMS TIME.COM
Key Features and Benefits
• Emphasizes the policy aspects associated with international
tax law — offering a deep understanding of the usefulness (or lack
thereof) of the technical tax rules
• Offers a unique way to understand complex tax rules by
focusing on the fundamental structure of the international system
(for example: the distinction between the tax treatment of passive
and active income)
• Tables and charts help highlight the key themes and building
blocks of the international tax system — providing easy reference
to the more detailed discussions in the text of a particular regime
• Examples and illustrations of the tax treatment of different cross-
border transactions and arrangements
• Easy to understand, with explanations of difficult technical rules,
including an overview at the beginning of each section
• Topical and analytical — learn from the experts as the authors
share their understanding and analysis
• Problems and case studies discussed in fully exploring the more
recent developments of international tax law in Canada
CASE STUDY
How the Sony website
delivered under pressure
GRANT ROWSON
ee the
IGITAL
ERSION
www.lawyersweekly.ca/IHC
On June 25, 2009, Michael
Jackson died. And in one fell
swoop, Sony Music Entertainment had its worse information
technology nightmare on its
hands. Millions of Jackson fans
bombarded Sony’s web servers—
most of whom wanted to research
the highlights of the King of Pop’s
career or post public messages of
condolences and reflections.
And, some went to the site to
purchase music by the late star.
Greg Taylor, senior system
engineer at Sony Music Entertainment, knew he had a massive problem on his hands—
they were on the eve of the
equivalent of a denial-of-service
event never seen before by the
company. The company’s web
servers would be inadequate to
handle this unexpected level of
demand and Taylor had the
miserable task of coming up
with the game plan to manage
the expectations of Sony’s customers. What would he do?
Information technology systems
managers face Taylor’s situation
every day. Many administrators
would approach the problem the
‘old fashioned way’—order more
hardware and find a way to deploy
it quickly. However, that approach
introduces risk in that hastily
deployed servers may not be sufficiently hardened to protect the
credit card information. Further,
how can a company purchase and
deploy multiple servers quickly?
Before doing any knee-jerk
actions, somebody within the
www.lawyersweekly.ca/IHC
See the
DIGITAL
VERSION
Research Solutions
www.lawyersweekly.ca/IHC
See the
DIGITAL
VER SION
Research Solutions
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Before doing any
knee-jerk actions,
somebody within the
company has to define
the needed service
levels for any given
system. This is usually
the data owner —
the person who is
responsible for
information collected
and the processing
that needs to happen.
“
Grant Rowson,
CGA, CISA, CRISC
company has to define the
needed service levels for any
given system. This is usually the
data owner .
The needs have to be expressed
in some form of performance
measurement: Usually, these are
described as follows:
lecting sensitive information,
such as credit card numbers,
expiry dates, CV2 codes or per-
sonal information of the cus-
tomer? How is it protecting that
information from ‘accidental
disclosure’? What’s the accept-
able timeframe for restoration of
service if a systemic failure
should happen?
