Canadian Tax Journal, Volume 40, Issues 1-3Canadian Tax Foundation., 1992 - Taxation |
From inside the book
Results 1-3 of 84
Page 17
... Foreign equity is basically the amount of partnership capital attributable to a foreign controller . " The amount of equity is calculated at the end of a taxation year of a partnership on the basis of a balance sheet prepared at that ...
... Foreign equity is basically the amount of partnership capital attributable to a foreign controller . " The amount of equity is calculated at the end of a taxation year of a partnership on the basis of a balance sheet prepared at that ...
Page 520
... foreign tax credits , by the effects of different corporate tax systems , and by the deferral of tax on foreign source income . Moreover , a policy of capital - export neutrality does not maximize national welfare . The benefits of foreign ...
... foreign tax credits , by the effects of different corporate tax systems , and by the deferral of tax on foreign source income . Moreover , a policy of capital - export neutrality does not maximize national welfare . The benefits of foreign ...
Page 522
... foreign direct investment of multinational enterprises . He argues that intra- firm payments of interest , royalties , rents , and other similar amounts should not be deductible by the payer corporation . Furthermore , foreign source ...
... foreign direct investment of multinational enterprises . He argues that intra- firm payments of interest , royalties , rents , and other similar amounts should not be deductible by the payer corporation . Furthermore , foreign source ...
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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