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| 01939nam##2200301za#4500 |
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| 001 | 9.613813 |
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| 003 | CaOODSP |
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| 005 | 20200401045123 |
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| 007 | ta |
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| 008 | 150406|1996||||xxc||||| f|0| 0 eng|d |
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| 020 | |a0-662-25779-0 |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aF21-4/96-12E |
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| 110 | 1 |aCanada. |bDepartment of Finance. |
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| 245 | 10|aTaxation of inbound investment / |cby W. G. Williamson et al. |
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| 260 | |aOttawa - Ontario : |bFinance Canada |c1996. |
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| 300 | |a36p. : |btables ; |c28 cm. |
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| 490 | 1 |aWorking paper|v96-12 |
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| 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. |
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| 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 |
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| 563 | |aSoftcover |
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| 590 | |a97-18|b1997-05-02 |
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| 690 | 07|aTaxes|2gcpds |
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| 720 | 1 |aWilliamson, W. G. |
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| 775 | 08|tL'imposition des investissements en provenance de l'étranger / |w(CaOODSP)9.624360 |
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| 776 | 0#|tTaxation of inbound investment / |w(CaOODSP)9.572349 |
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| 830 | #0|aWorking paper ;|v96-12|w(CaOODSP)9.514611 |
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