Controlled Foreign Company – Taxation Regimes in Selected Countries
A very thorough comparitive analysis of the Controlled Foreign Company taxation regimes of: Australia, France, Germany, Italy, Japan, Netherlands, New Zealand, Sweden, United Kingdom and the United States See Report – F34-3-5-2009E.pdf
Business Taxation in Western Canada: Settling for a Personal Best? The Western Canadian Economy in the International Arena
This paper examines the competitiveness of the business tax regimes in Canada’s four western provinces. The discussion focuses on the tax burden imposed on investment, as measured by the marginal effective tax rate (METR) on capital. business_taxation_western_can.pdf