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A review of Canada’s foreign affiliate dumping provisions – prevention of multinational surplus stripping
Mark Woltersdorf and Larry Nevsky consider the detail of the provisions found in Section 212.3 of the Income Tax Act, including their purpose and some application examples.
Online Published Date:
04 September 2019
Appeared in issue:
July/August 2019 - 28 August 2019
A review of Canada’s foreign affiliate dumping provisions – prevention of multinational surplus stripping
Mark Woltersdorf and Larry Nevsky consider the detail of the provisions found in Section 212.3 of the Income Tax Act, including their purpose and some application examples.
Online Published Date:
04 September 2019
Appeared in issue:
Vol 24 No 03 - 04 September 2019