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
Resource Information
The item Financing foreign affiliates : an overview of the Canadian proposals and the rules in selected countries represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Financing foreign affiliates : an overview of the Canadian proposals and the rules in selected countries represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- Financing foreign affiliates : an overview of the Canadian proposals and the rules in selected countries
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Financing-foreign-affiliates--an-overview-of-the/ukfWBwxZZ6w/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Financing-foreign-affiliates--an-overview-of-the/ukfWBwxZZ6w/">Financing foreign affiliates : an overview of the Canadian proposals and the rules in selected countries</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Financing-foreign-affiliates--an-overview-of-the/ukfWBwxZZ6w/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Financing-foreign-affiliates--an-overview-of-the/ukfWBwxZZ6w/">Financing foreign affiliates : an overview of the Canadian proposals and the rules in selected countries</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
