Comparison of Depreciation and Corporate Tax Policies Between the Countries of the North American Free Trade Area (NAFTA) and the European Community (EC)

Document Type



Engineering (HMC)

Publication Date



This paper compares the depreciation rules, corporate income tax rates and investment tax credits of Canada, Mexico and the United States (North American Free Trade Area) with the twelve countries of the European Community: Belgium, Denmark, France, Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, Portugal, Spain and the United Kingdom. For illustrative purposes, a comparative example of computer systems is included.

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Copyright © 1993 Published by Elsevier Science B.V. All rights reserved.