The Canadian APA programme has had a rocky start since it was established in the early 1990s. But, as George Will of KPMG LLP, Toronto reports, a new attitude on the part of Revenue Canada could encourage more multinationals to seek the certainty of an agreement
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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.