28 January 2008 External T.I. 2005-0165131E5 - Taxation year of a foreign affiliate -- summary under Taxation Year

The taxation year of a foreign affiliate, for FAPI and surplus account computation purposes, should generally, be the same as the taxation year used for foreign income tax reporting.

Topics and taglines
Topic
Income Tax Act - s. 95(1) - Taxation Year
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
325627
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
346435
Extra import data
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