Taxpayers have made six proposals to the Canadian government to maintain the international competitiveness of the economy, including the elimination of withholding tax on intercompany dividends in the Canada-US tax treaty, the introduction of a participation exemption for foreign dividends and the establishment of a system that would allow for loss transfer or group loss relief
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From Mauritius substance rules to Kenyan SEP tax and South African anti-avoidance measures, businesses must navigate growing scrutiny of cross-border IP structures in Africa
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