On August 19 2011 the Canadian Department of Finance released a package of proposed amendments to Canada’s Income Tax Act (ITA) that contained several surprising changes to Canada’s foreign affiliate rules. Sabrina Wong and Kirsten Kjellander of Blake, Cassels & Graydon discuss the changes and what they will mean for Canadian taxpayers.
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MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process
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