Canada’s proposed foreign affiliate dumping rules: The “shotgun” approach to tax legislation

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Canada’s proposed foreign affiliate dumping rules: The “shotgun” approach to tax legislation

September 17 2012
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Last Thursday, September 13, was the deadline for comments to the Canadian Department of Finance on draft legislation released on August 14 2012, implementing changes announced in the March 2012 budget. The most contentious of these are new foreign affiliate dumping rules.

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