Canadian Tax Journal, Volume 40, Issues 1-3Canadian Tax Foundation., 1992 - Taxation |
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Results 1-3 of 74
Page 4
... international investment among source and residence countries . The theoretical merits of source- and residence - based taxation and the issue of inter - nation equity have been the subject of much debate . They are can- vassed here ...
... international investment among source and residence countries . The theoretical merits of source- and residence - based taxation and the issue of inter - nation equity have been the subject of much debate . They are can- vassed here ...
Page 520
... international portfolio capital , with particular emphasis on national tax policy and the role of tax treaties . Capital is allocated efficiently throughout the world when the before- and after - tax rates of return in different ...
... international portfolio capital , with particular emphasis on national tax policy and the role of tax treaties . Capital is allocated efficiently throughout the world when the before- and after - tax rates of return in different ...
Page 524
... International Issues ( Paris : OECD , 1991 ) There has been a globalization of business activities and investment in recent years . As economic integration of the 24 member countries of the Organi- sation for Economic Co - operation and ...
... International Issues ( Paris : OECD , 1991 ) There has been a globalization of business activities and investment in recent years . As economic integration of the 24 member countries of the Organi- sation for Economic Co - operation and ...
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Common terms and phrases
actionnaires actions amended amount apply assets autre avantage bénéficiaires beneficiary benefit biens Canadian Tax Foundation canadienne capital cost allowance capital gains capital tax choix contribuable corporate tax corporation cible cost Cour coût d'actions d'une debt déduction deduction of interest deemed dégel dépenses distribution dividend droit employee employee stock option equity été expenditure fait federal fiducie Finance fiscal foreign foreign direct investment funds Ibid income tax intérêts investment issue l'acheteur l'alinéa l'article l'impôt legislation loan loss million montant Newco Ontario opération paid-up capital paragraph Parentco payable payment percent person perte pourrait profits proposed provincial provision reçu règles Report resident respect Revenue Canada rules shareholder shares société specific specified non-residents stare decisis stock option Subco subsection supra footnote Tax Conference Tax Court tax treaties taxable taxation taxpayer thin capitalization titre Toronto transaction transfer treaty trust valeur vertu withholding tax