Group guarantees remain a tax minefield
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Group guarantees remain a tax minefield

August 31, 2010

Megan Lapwood and Mark Atkinson of Deloitte in Switzerland describe how cross guarantees and the overall flow of benefits derived within a multinational group from external funding may affect how guarantee fees should be charged.

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CanadaFeatureUnited StatesDirect TaxITR MagazineSeptember 2010North America Jurisdictions
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