Scott Wilkie and Janice McCart, of Blake, Cassels & Graydon, explain how multinationals can prepare for risk-based assessments in Canada and abroad by proving the terms of related-party contracts match the substance of their relationships with those entities.
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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