The Resource Canadian proposals threaten foreign controlled Canadian companies

Canadian proposals threaten foreign controlled Canadian companies

Label
Canadian proposals threaten foreign controlled Canadian companies
Title
Canadian proposals threaten foreign controlled Canadian companies
Creator
Subject
Language
eng
Summary
The recent Canadian budget included a proposal to legislate against "foreign affiliate dumping", purported to be a means by which foreign-controlled Canadian companies reduce tax liability by either taking on debt or using surplus cash to acquire shares of non-Canadian members of the foreign-based group. This article assesses the proposals as they were tabled by the Canadian government on 29 March 2012. This article was submitted for publication prior to an 14 August 2012 release of a revised set of proposals, which are referred to in the Postscript
Citation source
In: Tax planning international review. - London. - Vol. 39 (2012),
http://library.link/vocab/creatorName
Boidman, N
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • budget law
  • anti-avoidance
  • interest deduction
  • penalties
Label
Canadian proposals threaten foreign controlled Canadian companies
Instantiates
Publication
Label
Canadian proposals threaten foreign controlled Canadian companies
Publication

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