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.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
The flagship 2025 tax legislation has sprawling implications for multinationals, including changes to GILTI and foreign-derived intangible income. Barry Herzog of HSF Kramer assesses the impact
Rolling out the global minimum tax has increased complexity, according to Baker McKenzie; in other news, Donald Trump has announced a 25% tariff on countries doing business with Iran