EIFEL BEYOND CANADA-THE IMPACT OF THE NEW RULES IN THE FOREIGN AFFILIATE CONTEXT

The introduction of the excessive interest and financing expenses limitation (EIFEL) rules marks a significant change in the interest deductibility landscape for Canadian taxpayers and their foreign affiliates. Interest and financing expenses of controlled foreign affiliates (CFAs) that are relevant...

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Veröffentlicht in:	Canadian tax journal 2024-04, Vol.72 (2), p.401-401
Hauptverfasser:	Zhu, Tommy, Cook, Alex, O'Connor, Michael
Format:	Artikel
Sprache:	eng
Schlagworte:	Affiliates Controlled foreign corporations Taxpayers
Online-Zugang:	Volltext
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