Comparison and Assessment of the Tax Treatment of Foreign Source Income in Canada, Australia, France, Germany and the United States

Authors

Jinyan Li, Osgoode Hall Law School of York UniversityFollow
Brian Arnold
Nolan Sharkey

Document Type

Article

Publication Date

1996

Publisher

Department of Finance

Comments

Working paper 96-1, prepared for the Technical Committee on Business Taxation.

Repository Citation

Li, Jinyan; Arnold, Brian; and Sharkey, Nolan, "Comparison and Assessment of the Tax Treatment of Foreign Source Income in Canada, Australia, France, Germany and the United States" (Department of Finance, 1996). Commissioned Reports, Studies and Public Policy Documents. Paper 52.
https://digitalcommons.osgoode.yorku.ca/reports/52