00000nam##2200000za#4500 9.613813 CaOODSP 20200401045123 ta 150406|1996||||xxc||||| f|0| 0 eng|d 0-662-25779-0 CaOODSP eng n-cn--- F21-4/96-12E Canada. Department of Finance. Taxation of inbound investment / by W. G. Williamson et al. Ottawa - Ontario : Finance Canada 1996. 36p. : tables ; 28 cm. Working paper 96-12 "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. 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 Softcover 97-18 1997-05-02 Taxes gcpds Williamson, W. G. L'imposition des investissements en provenance de l'étranger / (CaOODSP)9.624360 Taxation of inbound investment / (CaOODSP)9.572349 Working paper ; 96-12 (CaOODSP)9.514611