Though the fifth protocol to the Canada-US tax treaty has been in force for about a year, how the Canadian authorities will treat some of its provisions is still unclear, explain Sabrina Wong and Jesse Brodlieb of Blake, Cassels & Graydon
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Like medicine, tax is an evolving science. Norah Al Khalaf explains how tax policies have changed across the member states of the Gulf Cooperation Council and what tax departments should prepare for next.