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Tax Base Erosion: Canada Responds with Draft EIFEL Rules Legislation | Stikeman Elliott LLP

Published: November 1, 2023

On August 4, 2023, the Department of Finance released an updated version of the draft legislation that will incorporate the excessive interest and financing expense limitation rules...

Source: jdsupra.com

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Organization For EconomicStikeman ElliottFinancing ExpensesIncome Tax ActEconomic Co OperationBase ErosionProfits Shifting ProjectFinancing Expenses LimitedTax ActMain Formula