Dernières nouvelles en matière de fiscalité internationale

September 2014

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( Disponible en anglais seulement )

Canadian Federal Revised Anti-Avoidance Back-to-Back Loan Arrangement Proposals Provide Some Relief for Certain Financing Transactions Involving Multinational Groups

Lyne M. Gaulin, CPA, CA (Ontario, Canada), CPA (State of Illinois, USA), Tax Partner Miller Thomson LLP, Toronto lgaulin@millerthomson.com 416-595-8590 In Budget 2014, the Federal Government introduced new anti-avoidance rules for back-to-back loan arrangements aimed at financing transactions where a third...

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