In Print: The foreign affiliate dumping proposals – A perspective from a member of the Advisory Panel on Canada’s system of international taxation

The 2012 federal budget included so-called foreign affiliate dumping proposals directed at transactions that erode the Canadian corporate tax base. These proposals are based on a recommendation made by the Advisory Panel on Canada’s System of international taxation. In this article, the author, a member of that Panel, provides background to the Panel’s recommendation behind the proposals and views on the appropriateness of the proposals.