TERMIUM Plus®

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Record 1 1990-05-02

English

Subject field(s)
  • Taxation
OBS

(FIDEV 2-71, p. 38) Income should be taxed in the country in which it has its source: income from real property in the country where the property is situated, business has been carried on, salaries and wages where the work was performed, and dividends and interest in the country in which they were paid V. territoriality principle

French

Domaine(s)
  • Fiscalité

Spanish

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