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
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| Department/Agency | Canada. Department of Finance. |
|---|---|
| Title | 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. |
| Series title | Working paper96-1 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Paper |
| Other formats | Electronic-[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. |
| Binding | Softcover |
| Description | 50p. : table ; 28 cm. |
| ISBN | 0-662-25768-5 |
| Catalogue number |
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| Subject terms | Taxes |
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