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008150406|1996||||xxc|||||o    f|0| 0 eng|d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aF21-4/96-1E-PDF
1101 |aCanada. |bDepartment of Finance.
24510|aComparison and assessment of the tax treatment of foreign-source income in Canada, Australia, France, Germany and the United States / |h[electronic resource]|c[by] Brian J. Arnold, Jinyan Li and Daniel Sandler ; prepared for the Technical Committee on Business Taxation.
260 |aOttawa - Ontario : |bFinance Canada |cDecember 1996.
300 |a57p.|btables
4901 |aWorking paper|v96-1
500 |a"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.
5203 |aThis 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
590 |a11-30-Supp|b2011-12-02
69007|aTaxes|2gcpds
7201 |aArnold, Brian J.
7201 |aLi, Jinyan
7201 |aSandler, Daniel
77508|tComparaison et évaluation du régime fiscal applicable au revenu de provenance étrangère au Canada, en Australie, en France, en Allemagne et aux États-Unis / |w(CaOODSP)9.602709
7760#|tComparison and assessment of the tax treatment of foreign-source income in Canada, Australia, France, Germany, and the United States / |w(CaOODSP)9.613802
830#0|aWorking paper ;|v96-1|w(CaOODSP)9.506727
85640|ahttp://publications.gc.ca|qPDF|s169 KB|uhttps://publications.gc.ca/collections/Collection/F21-4-96-1E.pdf|y96-1