Language selection

Government of Canada / Gouvernement du Canada

Search

Comparison and assessment of the tax treatment of foreign-source income in Canada, Australia, France, Germany, and the United States / by Brian J. Arnold et al.: F21-4/96-1E

This report deals with selected aspects of the tax treatment of foreign-source income in Canada, Australia, France, Germany and the United States. It does not attempt to be comprehensive. It emphasizes the structural features of each country's tax system with respect to the taxation of foreign-source income derived by resident corporations. In particular, the report focuses on the taxation of dividends from foreign corporations, controlled foreign corporation (CFC) rules, foreign investment fund rules, and source of income and expense rules. The description of each countries tax law follows a standard format to facilitate comparisons.--Abstract

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.613802&sl=0

Publication information
Department/Agency
  • Canada. Department of Finance.
TitleComparison and assessment of the tax treatment of foreign-source income in Canada, Australia, France, Germany, and the United States / by Brian J. Arnold et al.
Series title
  • Working paper 96-1
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatPhysical text
Other formatsDigital text-[English]
Note(s)
  • "This report deals with selected aspects of the tax treatment of foreign-source income in Canada, Australia, France, Germany and the United States. It does not attempt to be comprehensive. It emphasizes the structural features of each country's tax system with respect to the taxation of foreign-source income derived by resident corporations. In particular, the report focuses on the taxation of dividends from foreign corporations, controlled foreign corporation (CFC) rules, foreign investment fund rules, and source of income and expense rules. The description of each countries tax law follows a standard format to facilitate comparisons."--Abstract.
Publishing information
  • Ottawa - Ontario : Finance Canada 1996.
BindingSoftcover
Description50p. : table ; 28 cm.
ISBN0-662-25768-5
Catalogue number
  • F21-4/96-1E
Subject terms
Request alternate formats
To request an alternate format of a publication, complete the Government of Canada Publications email form. Use the form’s “question or comment” field to specify the requested publication.

Page details

Report a problem or mistake on this page
Date modified: