Heather Gething of Herbert Smith Freehills, and Andrew Silverman of McCarthy Tétrault, look at the operation of the general anti-avoidance rules (GAAR) in the UK and Canada, the reason for their introduction, and how they have been and are likely to be applied.
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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year