Canadian Income Taxation of Sovereign Wealth Funds

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dc.contributor.advisorBrown, Catherine Anne
dc.contributor.advisorEwens, Douglas S
dc.contributor.authorRyer, Andrea Michelle
dc.contributor.committeememberIlg, Michael
dc.contributor.committeememberBankes, Nigel
dc.date2018-06
dc.date.accessioned2018-03-06T15:36:13Z
dc.date.available2018-03-06T15:36:13Z
dc.date.issued2018-02-28
dc.description.abstractThis thesis is a comparative analysis of the Canadian income taxation of sovereign wealth funds (SWFs). Because SWFs are owned and controlled by foreign governments, they are subject to different rules than private foreign investors, notably tax rules. The taxation of SWFs in Canada is determined by the interaction of domestic tax rules, bilateral tax treaties, and the law of state immunity. In certain cases, SWFs may be immune from taxation. The thesis examines the Canadian tax law and policy applicable to SWFs and compares Canadian practice to that of three other jurisdictions (Australia, Germany and the United States). In particular, it argues that the existing rules lack certainty and transparency and recommends legislative change to address these shortcomings.  en_US
dc.identifier.citationRyer, Andrea M. (2018). Canadian Income Taxation of Sovereign Wealth Funds (Master's thesis, University of Calgary, Calgary, Canada). Retrieved from https://prism.ucalgary.ca. doi:10.11575/PRISM/13058en_US
dc.identifier.doihttp://dx.doi.org/10.11575/PRISM/13058
dc.identifier.urihttp://hdl.handle.net/1880/106413
dc.language.isoeng
dc.publisher.facultyGraduate Studies
dc.publisher.facultyLaw
dc.publisher.institutionUniversity of Calgaryen
dc.publisher.placeCalgaryen
dc.rightsUniversity of Calgary graduate students retain copyright ownership and moral rights for their thesis. You may use this material in any way that is permitted by the Copyright Act or through licensing that has been assigned to the document. For uses that are not allowable under copyright legislation or licensing, you are required to seek permission.
dc.subjectsovereign immunity
dc.subjectsovereign weatlh funds
dc.subjectstate immunity
dc.subjecttaxation
dc.subjectincome tax
dc.subject.classificationLawen_US
dc.titleCanadian Income Taxation of Sovereign Wealth Funds
dc.typemaster thesis
thesis.degree.grantorUniversity of Calgary
thesis.degree.nameMaster of Laws (LLM)
ucalgary.item.requestcopytrue
ucalgary.thesis.checklistI confirm that I have submitted all of the required forms to Faculty of Graduate Studies.en_US
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