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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The US president also unveiled a new 50% levy on copper imports; in other news, a UK wealth tax proposal has been criticised by the Institute for Fiscal Studies
MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process