The Resource New Canadian FA dumping and upstream shareholder loan rules

New Canadian FA dumping and upstream shareholder loan rules

Label
New Canadian FA dumping and upstream shareholder loan rules
Title
New Canadian FA dumping and upstream shareholder loan rules
Creator
Subject
Language
eng
Summary
In its March 2012 Budget, the Canadian federal government proposed a sweeping and aggressive set of new rules (the FA dumping rules) intended to curtail a practice known as foreign affiliate dumping. A subsequent iteration of the draft rules included a companion relieving rule to allow for upstream shareholder loans in certain circumstances. This article explains the rules
Citation source
In: International tax review. - London. - Vol. 23 (2012),
http://library.link/vocab/creatorName
  • Stepak, P
  • Wong, S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • affiliated companies
  • foreign company
  • upstream loan
Label
New Canadian FA dumping and upstream shareholder loan rules
Instantiates
Publication
Label
New Canadian FA dumping and upstream shareholder loan rules
Publication

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