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OECD/Canada - Action 4 of the OECD Action Plan on Base Erosion and Profit Shifting Initiative: Interest and Base-Eroding Payments – Insights from the Canadian Experience

Country:
Canada,OECD
Author:
D.G. Duff
Issue:
Bulletin for International Taxation, 2015 (Volume 69), No 6/7
Published:
11 May 2015
This article provides a Canadian perspective of Action 4 of the OECD Action Plan on Base Erosion and Profit Shifting. The Canadian experience suggests that countries acting on a unilateral basis are more concerned by base erosion undertaken by non-residents than by residents.
 
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