00000nam##2200000za#4500 9.613802 CaOODSP 20200327180428 ta 150406|1996||||xxc||||| f|0| 0 eng|d 0-662-25768-5 CaOODSP eng n-cn--- F21-4/96-1E Canada. Department of Finance. 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. Ottawa - Ontario : Finance Canada 1996. 50p. : table ; 28 cm. Working paper 96-1 "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. 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 Softcover 97-18 1997-05-02 Taxes gcpds Arnold, Brian J. Comparaison et évaluation du régime fiscal applicable au revenu de provenance étrangère au Canada, en Australie, en France, en Allemagne et aux États-Unis / (CaOODSP)9.624349 Comparison and assessment of the tax treatment of foreign-source income in Canada, Australia, France, Germany and the United States / (CaOODSP)9.572332 Working paper ; 96-1 (CaOODSP)9.514611