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| 01819nam 2200349zi 4500 |
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001 | 9.891697 |
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003 | CaOODSP |
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005 | 20221107172945 |
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006 | m o d f |
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007 | cr |n||||||||| |
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008 | 200923s1967 oncd ob f000 0 eng d |
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040 | |aCaOODSP|beng|erda|cCaOODSP |
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043 | |an-cn--- |
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086 | 1 |aZ1-1962/1-1-15E-PDF|zZ1-1962/1-1/15 |
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245 | 00|aStripping of corporate surplus / |cby research staff. |
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264 | 1|aOttawa, Canada : |bRoyal Commission on Taxation : |bQueen's Printer and Controller of Stationery, |c1967. |
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300 | |a1 online resource (viii, 128 pages) : |bgraphs. |
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336 | |atext|btxt|2rdacontent |
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337 | |acomputer|bc|2rdamedia |
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338 | |aonline resource|bcr|2rdacarrier |
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490 | 1 |aStudies of the Royal Commission on Taxation ; |vno. 15 |
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500 | |aDigitized edition from print [produced by Privy Council Canada]. |
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500 | |a"November 28, 1963." |
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504 | |aIncludes bibliographical references (pages 77-79). |
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520 | |a"Rather than attempting to discuss how corporate distribution might be taxed in order to achieve all of the goals of the tax system, this working paper seeks to analyze only the ways in which corporate distributions might be taxed in order to approach more closely the goal of equity through the reduction or elimination of surplus stripping"--Preface, pages v-vi. |
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650 | 0|aCorporations|xTaxation|zCanada. |
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650 | 0|aBusiness enterprises|xTaxation|zCanada. |
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650 | 6|aSociétés|xImpôts|zCanada. |
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650 | 6|aEntreprises|xImpôts|zCanada. |
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710 | 1 |aCanada.|bRoyal Commission on Taxation, |eissuing body. |
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830 | #0|aStudies of the Royal Commission on Taxation ;|vno. 15|w(CaOODSP)9.873180 |
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856 | 40|qPDF|s34.53 MB|uhttps://publications.gc.ca/collections/collection_2020/bcp-pco/Z1-1962-1-1-15-eng.pdf |
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