Comparison and assessment of the tax treatment of foreign-source income in Canada, Australia, France, Germany and the United States
By: Brian J. Arnold, Jinyan Li, and Daniel Sandler
Contributors: Li, Jinyan.; Sandler, Daniel.; Canada. Technical Committee on Business Taxation.
Series: Working paper -- 96-1; Working paper (Canada. Technical Committee on Business Taxation) -- 96-1.
Publisher: Technical Committee on Business Taxation
Published: 1996
Place of publication: Ottawa, Ont
Language: eng
Number of pages: 50
Subjects: Investments, Foreign -- Taxation; Corporations -- Taxation
Notes: "December 1996."

Includes bibliographical references.