Air Canada enhances its network through a capacity purchase agreement with Jazz pursuant to which Air Canada purchases substantially all of Jazz's fleet capacity based on predetermined rates and determines the routes and schedule operated by Jazz. Jazz operates with smaller jet and turboprop aircraft ...
Tax bases should therefore be broadened and tax rates reduced. This is al... JM Mintz 被引量: 18发表: 0年 Business Tax Reform: More Progress Needed In the past 10 years, federal, provincial and territorial governments have adoptedseveral policies to reform business taxation in Canada. Their ...
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Deferred tax liabilities are formed mainly due to the difference in value of tangible assets and the different valuation of other receivables. An underlying tax rate of 31.0 percent for corporate income tax, solidarity tax surcharge and trade tax is used for the calculation of defer...
17 Annual financial statements 2015 21 Taxes on income Taxes on income 2015 € -32,433,763.63 -32,433,763.63 2014 € millions -69 -69 Total tax expense consists of corporate income tax, solidarity surcharge and trade tax as well as foreign withholding tax, and amounted to €...