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BUSINESS FOREIGN INCOME [1 record]

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Record 1 1986-04-30

English

Subject field(s)
  • Taxation
CONT

[A] Canadian tax practice that offers banks an inducement to book international business in a branch abroad rather than at home is the distinction made between foreign tax credits in respect of "business" foreign income and those in respect of "non-business" foreign income in accordance with whether the taxes for which credit is being given are related to the income of a business operation carried on abroad (business foreign income) or at home (non-business foreign income).

French

Domaine(s)
  • Fiscalité

Spanish

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