Brown, Catherine AnneEwens, Douglas SRyer, Andrea Michelle2018-03-062018-03-062018-02-28http://hdl.handle.net/1880/106413This 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.  engUniversity 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.sovereign immunitysovereign weatlh fundsstate immunitytaxationincome taxLawmaster thesis10.11575/PRISM/13058