Policy Series #1
UAE–Canada CEPA & Cross-Border Taxation
This policy series by Raghav Aggarwal examines how the UAE–Canada CEPA may interact with existing tax treaty frameworks and cross-border taxation rules.
Series Overview
The UAE–Canada CEPA marks a deepening of trade integration between two increasingly connected economies. Yet trade liberalisation does not automatically translate into tax certainty. This series examines how expanded commercial activity intersects with treaty access, withholding tax enforcement, and permanent establishment risk under the UAE–Canada corridor.
Across multiple articles,, this series evaluates whether existing treaty architecture and domestic tax frameworks provide the clarity required for cross-border services, scaling enterprises, and long-term institutional investment.
