00000nam##2200000za#4500 9.572332 CaOODSP 20210624183152 cr ||||||||||| 150406|1996||||xxc|||||o f|0| 0 eng|d CaOODSP eng n-cn--- F21-4/96-1E-PDF Canada. Department of Finance. Comparison and assessment of the tax treatment of foreign-source income in Canada, Australia, France, Germany and the United States / [electronic resource] [by] Brian J. Arnold, Jinyan Li and Daniel Sandler ; prepared for the Technical Committee on Business Taxation. Ottawa - Ontario : Finance Canada December 1996. 57p. tables 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 11-30-Supp 2011-12-02 Taxes gcpds Arnold, Brian J. Li, Jinyan Sandler, Daniel 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)9.602709 Comparison and assessment of the tax treatment of foreign-source income in Canada, Australia, France, Germany, and the United States / (CaOODSP)9.613802 Working paper ; 96-1 (CaOODSP)9.506727 http://publications.gc.ca PDF 169 KB https://publications.gc.ca/collections/Collection/F21-4-96-1E.pdf 96-1