On March 29, 2012, the Minister of Finance proposed significant changes to Canada’s transfer pricing and international tax rules in the federal government’s 2012 budget, including clarifying the treatment of transfer pricing secondary adjustments, changes to thin capitalization rules, and foreign affiliate dumping.
Measuring and mitigating harm from discriminatory taxes
In the article the authors examine the April 2 Executive Order signed by President Trump highlighting US trading partners’ nontariff barriers, such as...