Taxation of inbound investment / [by] W.G. Williamson and R.A. Garland ; prepared for the Technical Committee on Business Taxation. : F21-4/96-12E-PDF
The purpose of this paper is to review the factors inherent in the Canadian income tax system that impact directly on inbound investment, including, in particular, the Canadian withholding tax and thin capitalization provisions. This paper discusses the objectives of such provisions, as well as their impact on foreign investment, and compares the Canadian income tax regime with respect to such factors to those of the United Kingdom, the United States, Germany, Australia and the Netherlands.--Abstract
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.572349&sl=1
| Ministère/Organisme | Canada. Department of Finance. |
|---|---|
| Titre | Taxation of inbound investment / [by] W.G. Williamson and R.A. Garland ; prepared for the Technical Committee on Business Taxation. |
| Titre de la série | Working paper96-12 |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Autres formats offerts | Papier-[Anglais] |
| Note(s) | "The purpose of this paper is to review the factors inherent in the Canadian income tax system that impact directly on inbound investment, including, in particular, the Canadian withholding tax and thin capitalization provisions. This paper discusses the objectives of such provisions, as well as their impact on foreign investment, and compares the Canadian income tax regime with respect to such factors to those of the United Kingdom, the United States, Germany, Australia and the Netherlands."--Abstract. |
| Information sur la publication | Ottawa - Ontario : Finance Canada December 1996. |
| Description | 44p.tables |
| Numéro de catalogue |
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| Descripteurs | Taxes |
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