The Resource Canadian proposals reflect balanced budget, tighten foreign tax credit and "surplus stripping" rules

Canadian proposals reflect balanced budget, tighten foreign tax credit and "surplus stripping" rules

Label
Canadian proposals reflect balanced budget, tighten foreign tax credit and "surplus stripping" rules
Title
Canadian proposals reflect balanced budget, tighten foreign tax credit and "surplus stripping" rules
Creator
Subject
Summary
Discusses some of the more important tax provisions in the Canadian 1998 Budget. He describes the business taxation measures, such as proposals on foreign tax credits, surplus stripping, mergers of foreign corporations, sourcing rules and financial institutions. The personal taxation measures in the Budget address relocation expenses, education assistance, alternative minimum tax, surtax reduction and child care expenses
Citation source
In: Journal of international taxation. - New York. - Vol. 9 (1998),
http://library.link/vocab/creatorName
Kingissepp, A.H
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • business tax
  • dividend stripping
  • foreign tax credit
Label
Canadian proposals reflect balanced budget, tighten foreign tax credit and "surplus stripping" rules
Instantiates
Publication
Label
Canadian proposals reflect balanced budget, tighten foreign tax credit and "surplus stripping" rules
Publication

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      52.37366609999999 4.9336932
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