The Resource Financing foreign affiliates : an overview of the Canadian proposals and the rules in selected countries

Financing foreign affiliates : an overview of the Canadian proposals and the rules in selected countries

Label
Financing foreign affiliates : an overview of the Canadian proposals and the rules in selected countries
Title
Financing foreign affiliates : an overview of the Canadian proposals and the rules in selected countries
Creator
Subject
Language
eng
Summary
This article discusses the policy aspects of the March 2007 Canadian federal budget proposals and the May 2007 revised proposals concerning the deductibility of interest expense relating to certain foreign investments. It also provides an overview of recent developments concerning the measurement and taxation of foreign income in a number of other countries
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 55 (2007),
http://library.link/vocab/creatorName
Slaats, S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • interest deduction
  • double dipping
  • foreign investment
  • tax arbitrage
Label
Financing foreign affiliates : an overview of the Canadian proposals and the rules in selected countries
Instantiates
Publication
Label
Financing foreign affiliates : an overview of the Canadian proposals and the rules in selected countries
Publication

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      52.37366609999999 4.9336932
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