The Canadian government has cherrypicked from the Mintz Report to introduce a series of reforms to Canada's thin capitalization rules. Elinore Richardson of Stikeman Elliott, Montreal, outlines the changes and reviews the rationale behind them
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Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.