The Canadian government has proposed changes to section 247 of the Income Tax Act in relation to transactions with foreign related parties, which could have a knock-on effect on companies’ structures involving withholding tax.
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.