000	02154nam##2200301za#4500
001	9.572349
003	CaOODSP
005	20210624183157
007	cr |||||||||||
008	150406|1996||||xxc|||||o    f|0| 0 eng|d
040	|aCaOODSP|beng
043	|an-cn---
086	1 |aF21-4/96-12E-PDF
110	1 |aCanada. |bDepartment of Finance.
245	10|aTaxation of inbound investment / |h[electronic resource]|c[by] W.G. Williamson and R.A. Garland ; prepared for the Technical Committee on Business Taxation.
260	|aOttawa - Ontario : |bFinance Canada |cDecember 1996.
300	|a44p.|btables
490	1 |aWorking paper|v96-12
500	|a"The purpose of this paper is to review the factors inherent in the Canadian income tax system that impact directly on inbound investment, including, in particular, the Canadian withholding tax and thin capitalization provisions. This paper discusses the objectives of such provisions, as well as their impact on foreign investment, and compares the Canadian income tax regime with respect to such factors to those of the United Kingdom, the United States, Germany, Australia and the Netherlands."--Abstract.
520	3 |aThe purpose of this paper is to review the factors inherent in the Canadian income tax system that impact directly on inbound investment, including, in particular, the Canadian withholding tax and thin capitalization provisions. This paper discusses the objectives of such provisions, as well as their impact on foreign investment, and compares the Canadian income tax regime with respect to such factors to those of the United Kingdom, the United States, Germany, Australia and the Netherlands.--Abstract
590	|a11-30-Supp|b2011-12-02
690	07|aTaxes|2gcpds
720	1 |aWilliamson, W. G.
720	1 |aGarland, R.A.
775	08|tL'imposition des investissements en provenance de l'étranger / |w(CaOODSP)9.602725
776	0#|tTaxation of inbound investment / |w(CaOODSP)9.613813
830	#0|aWorking paper ;|v96-12|w(CaOODSP)9.506727
856	40|ahttp://publications.gc.ca|qPDF|s108 KB|uhttps://publications.gc.ca/collections/Collection/F21-4-96-12E.pdf|y96-12