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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

Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.613802&sl=1

Renseignements sur la publication
Ministère/Organisme
  • Canada. Department of Finance.
TitreComparison 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.
Titre de la série
  • Working paper 96-1
Type de publicationMonographie - Voir l'enregistrement principal
Langue[Anglais]
Autres langues publiées[Français]
FormatTexte matériel
Autres formats offertsTexte numérique-[Anglais]
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.
Information sur la publication
  • Ottawa - Ontario : Finance Canada 1996.
ReliureSoftcover
Description50p. : table ; 28 cm.
ISBN0-662-25768-5
Numéro de catalogue
  • F21-4/96-1E
Descripteurs
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