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Comparison and Assessment of the Tax Treatment of Foreign-source Income in Canada, Australia, France, Germany and the United States
Brian J. Arnold
Jinyan Li
Daniel Sandler
Canada. Technical Committee on Business Taxation
出版
Department of Finance, Technical Committee on Business Taxation
, 1996
ISBN
0662257685
9780662257684
URL
http://books.google.com.hk/books?id=msvydbQI0lIC&hl=&source=gbs_api
註釋
The report deals with selected aspects of the tax treatment of foreign-source income in Canada, Australia, France, Germany and the US. 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 funds rules, and source of income and expense rules.
