Research Catalog

Tax discrimination against aliens, non-residents, and foreign activities : Canada, Australia, New Zealand, the United Kingdom, and the United States

Title
Tax discrimination against aliens, non-residents, and foreign activities : Canada, Australia, New Zealand, the United Kingdom, and the United States / Brian J. Arnold.
Author
Arnold, Brian J.
Publication
Toronto, Ont. : Canadian Tax Foundation, ©1991.

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Details

Description
xiv, 266 pages; 23 cm
Summary
The purpose of this book is threefold: to identify and analyse the discrimination against aliens, non-residents, and foreign activities in the Canadian income tax system; to study the legal protection that is available against such tax discrimination, primarily through non-discrimination articles in tax treaties; and, to compare the Canadian tax system with the tax systems of Australia, New Zealand, the United Kingdom and the USA in respect of the nature, purpose, and extent of such discrimination.
Series Statement
Canadian tax paper, 0008-512X ; no. 90
Uniform Title
Canadian tax papers ; no. 90.
Subject
  • Noncitizens > Taxation > Law and legislation > Canada
  • Income tax > Canada > Foreign income
  • Noncitizens > Taxation
  • Noncitizens > Taxation > Canada
  • Income tax > Foreign income
  • Noncitizens > Taxation
  • Noncitizens > Taxation > Law and legislation
  • Income tax > Foreign income
  • Ausländer
  • Steuerrecht
  • Dubbele belasting
  • Buitenlandse arbeiders
  • Buitenlandse bedrijven
  • Aliens > Taxation > Canada
  • Aliens > Taxation
  • Canada
Bibliography (note)
  • Includes bibliographical references.
ISBN
  • 0888080433
  • 9780888080431
LCCN
  • 91158328
  • ZBWT00342059
OCLC
  • ocm24504855
  • 24504855
  • SCSB-1909328
Owning Institutions
Princeton University Library