Jean Marc Gagnon and Emmanuel Sala, of Blake, Cassels & Graydon, comment on the most recent Canadian foreign affiliates tax decision dealing with the proper interpretation to be given to a specific anti-avoidance rule.
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Wopke Hoekstra also swore the EU would ‘hit back harder’ if faced with a trade war; in other news, a UK watchdog has launched an investigation into an audit completed by MHA
A recent UK First-tier Tribunal decision highlights the broad application of an anti-avoidance rule to deny tax relief, say Robert Waterson and Matthew Cummings of Eversheds Sutherland