The Canada Revenue Authority (CRA) has announced in its annual APA report that a record number of 31 advanced pricing agreements (APAs) were completed in 2014 to 2015. This is six more than the previous year, however the number of cases accepted into the programme has been reduced by 17.
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Like medicine, tax is an evolving science. Norah Al Khalaf explains how tax policies have changed across the member states of the Gulf Cooperation Council and what tax departments should prepare for next.