Search
Searching Content indexed under Tax Treaties by Gowling WLG ordered by Published Date Descending.
Links to Result pages
 
1 2  
>>Next
 
Title
Country
Organisation
Author
Date
1
Transfer Pricing: What's New In Canada (Part I)
Since 2012, there have been unprecedented developments in Canada and globally in the area of international tax. The sheer volume and complexity
Canada
5 Aug 2019
2
Anticipating The Tax Implications Of Brexit
While it is still too early to take a position on the actual consequences of the Brexit, the main tax implications for groups with operations both in France and in the UK can and should already be anticipated.
European Union
10 Sep 2018
3
Canada Takes Next Steps Towards Implementing The MLI
On May 28, 2018, Canada introduced Bill C‑82 ( "Bill "), which, if passed, will bring into force the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion
Canada
15 Aug 2018
4
Budget 2018: Sensible Measures
From a tax perspective, the headline news is that Budget 2018 completes the Government of Canada's general retreat from the astounding July Proposals to address passive investment income in private corporations.
Canada
28 Feb 2018
5
Multilateral Instrument Update
This article updates developments relating to the Multilateral Convention to implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) ...
Canada
17 Jan 2018
6
Proposed Foreign Merger Rollovers Rules: Welcome News To Foreign Companies That Cannot Rely On Existing Tax Treaty Rollover Provisions
On October 27, 2017, under Bill C-63, the Department of Finance released proposed amendments to the Income Tax Act (Canada) ("ITA") introducing a new elective rule allowing non-residents tax-deferred ...
Canada
21 Nov 2017
7
Implementation Of The Modified Nexus Approach (Action 5 Of BEPS) – Impact On IP Box Structures
This insight aims at providing a general overview of the implementation of action 5 of BEPS (Base Erosion and Profit Shifting) in order to counter harmful practices that arise through national R&D...
European Union
28 Jun 2017
8
Hot Off The Presses: Canada Signs The Multilateral Instrument
The government of Canada achieved this goal and signed the MLI at the signing ceremony.
Canada
22 Jun 2017
9
Tea, Maple Syrup And Taxes
Canada is one of the preferred locations for emigrating UK residents.
Canada
22 Jun 2017
10
Canada's Adoption Of The Multilateral Instrument — Timing Clarified, Impact Still Uncertain
At the April 2017 International Tax Conference of the International Fiscal Association Canada, a representative of the Department of Finance ("Finance") again confirmed that it is Canada's intention...
Canada
24 May 2017
11
Le Budget 2017 : Pas De Grands Changements Dans Un Budget Attentiste
Malgré le déficit qui ne cesse d'augmenter, le budget 2017 ne contient aucune augmentation de taxe générale ou autres mesures qui pourraient changer la donne, lesquelles mesures...
Canada
23 Mar 2017
12
Budget 2017: No Game-Changers In Holding-Pattern Budget
Despite rising deficits, Budget 2017 does not propose any general tax increases or other game-changing measures that were the subject of much speculation in recent weeks.
Canada
23 Mar 2017
13
Tax Wars: It's Time To Think Strategically On International Tax Issues
International tax issues and in particular transfer pricing, is often cited as the number one concern of businesses operating beyond their home border.
Canada
16 Mar 2017
14
Guide To Doing Business In Canada: Taxation
In Canada, an income tax is levied by both the federal and provincial/territorial governments, and a variety of other taxes, including fed­eral and provincial value-added and sales taxes, are also imposed.
Canada
26 Oct 2016
15
Limited But Welcome Relief For The Cross-Border Employee
The 2015 federal Budget included a proposal to reduce the compliance burden of sending non-resident employees to work in Canada for short durations as of Jan. 1, 2016.
Canada
3 Jul 2015
16
BEPS, Treaty Shopping And The Canadian Response
The combined efforts of the G20 and the OECD on base erosion and profits shifting or "BEPS" has attracted considerable attention.
Canada
21 Jul 2014
17
Conrad Black: Resident Here, Resident There, Resident Everywhere?
It is common for an individual to be resident in more than one country at a given time (i.e., to be a "dual resident").
Canada
25 Mar 2014
18
Le budget de 2014 – objectif : intégrité
Le ministre des Finances Jim Flaherty s’enorgueillit du nombre de mesures d’intégrité qu’il a introduites depuis 2006.
Canada
12 Feb 2014
19
Budget 2014: Fiscal Integrity As A Work In Progress
Minister of Finance Flaherty takes pride in the integrity measures he has introduced since 2006. Last year, Budget 2013 touted over 75 measures aimed at improving integrity and closing tax loopholes
Canada
12 Feb 2014
20
New Limitation On Benefits Provisions In Canada’s Tax Treaties – A Step Too Far?
Canada’s tax treaties with foreign countries routinely include a variety of anti-abuse or treaty shopping provisions aimed at those structures or transactions utilized to improperly access treaty benefits.
Canada
22 Jul 2013
Links to Result pages
 
1 2  
>>Next