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
Permanent link to this Catalogue record:
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| Department/Agency | Canada. Department of Finance. |
|---|---|
| Title | Taxation of inbound investment / [by] W.G. Williamson and R.A. Garland ; prepared for the Technical Committee on Business Taxation. |
| Series title | Working paper96-12 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Other formats | Paper-[English] |
| 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. |
| Publishing information | Ottawa - Ontario : Finance Canada December 1996. |
| Description | 44p.tables |
| Catalogue number |
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| Subject terms | Taxes |
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