The Resource A practitioner's guide to corporate distributions in Canada and the U.S. : part 3 : domestic and cross-border distributions

A practitioner's guide to corporate distributions in Canada and the U.S. : part 3 : domestic and cross-border distributions

Label
A practitioner's guide to corporate distributions in Canada and the U.S. : part 3 : domestic and cross-border distributions
Title
A practitioner's guide to corporate distributions in Canada and the U.S. : part 3 : domestic and cross-border distributions
Creator
Subject
Summary
In this third part the authors demonstrate the relative complexity of the tax rules on cross-border distributions, compared to the tax rules applicable to intra-border (domestic) distributions, in both Canada and the U.S. They also illustrate the dissimilarity between the foreign affiliate dividend taxation regimes in the two countries
Citation source
In: Journal of international taxation. - New York. - Vol. 11 (2000), no. 2 ; p. 22-39
http://library.link/vocab/creatorName
Sider, V.
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • dividend
  • tax treaty
  • Subpart F income
Label
A practitioner's guide to corporate distributions in Canada and the U.S. : part 3 : domestic and cross-border distributions
Instantiates
Publication
Label
A practitioner's guide to corporate distributions in Canada and the U.S. : part 3 : domestic and cross-border distributions
Publication

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