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| 02785nam##2200313za#4500 |
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| 001 | 9.572332 |
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| 003 | CaOODSP |
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| 005 | 20210624183152 |
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| 007 | cr ||||||||||| |
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| 008 | 150406|1996||||xxc|||||o f|0| 0 eng|d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aF21-4/96-1E-PDF |
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| 110 | 1 |aCanada. |bDepartment of Finance. |
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| 245 | 10|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. |
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| 260 | |aOttawa - Ontario : |bFinance Canada |cDecember 1996. |
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| 300 | |a57p.|btables |
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| 490 | 1 |aWorking paper|v96-1 |
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| 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. |
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| 520 | 3 |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 |
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| 590 | |a11-30-Supp|b2011-12-02 |
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| 690 | 07|aTaxes|2gcpds |
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| 720 | 1 |aArnold, Brian J. |
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| 720 | 1 |aLi, Jinyan |
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| 720 | 1 |aSandler, Daniel |
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| 775 | 08|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 |
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| 776 | 0#|tComparison and assessment of the tax treatment of foreign-source income in Canada, Australia, France, Germany, and the United States / |w(CaOODSP)9.613802 |
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| 830 | #0|aWorking paper ;|v96-1|w(CaOODSP)9.506727 |
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| 856 | 40|ahttp://publications.gc.ca|qPDF|s169 KB|uhttps://publications.gc.ca/collections/Collection/F21-4-96-1E.pdf|y96-1 |
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