The Resource New tax on large corporations

New tax on large corporations

Label
New tax on large corporations
Title
New tax on large corporations
Creator
Subject
Summary
The tax on large corporations, proposed in the April 1989 Federal Budget and expanded upon in Bill C-28 tabled in the Canadian Parliament in June, is the first across-the-board capital tax levied in Canada at the federal level. It is a capital tax applicable to all taxable Canadian corporations and all other corporations with a permanent establishment in Canada with taxable capital employed in Canada in excess of C$ 10 million. This article examines the salient features of the proposed tax on large corporations
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 44 (1990),
http://library.link/vocab/creatorName
Sapona, I
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • MNE
Label
New tax on large corporations
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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