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Tax Treaties
Blaney McMurtry LLP
The Year In Review is an annual publication of the ABA Section of International Law, highlighting significant international tax developments that took place around the globe.
McLennan Ross LLP
Cutting red tape has been a mantra of many governments at different levels and in a number of jurisdictions. The zeal with which it is professed to be done ...
Osler, Hoskin & Harcourt LLP
The OECD recently released blueprint reports on Pillar One and Pillar Two and launched a public consultation process on its two-pillar approach to international tax reform, with comments ...
BC's Land Owner Transparency Act [LOTA] was granted royal assent on May 16, 2019. LOTA is the first of its kind in Canada and will create a publicly searchable registry of information ...
Rotfleisch & Samulovitch P.C.
Many immigrants had a career before they moved to Canada and they might be eligible to receive a foreign pension from another country.
McCarthy Tétrault LLP
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting ("MLI") is a multilateral treaty
McCarthy Tétrault LLP
La Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices...
Rotfleisch & Samulovitch P.C.
During a post-fight interview in June 2020, Ultimate Fighting Championship (UFC) welterweight contender "Platinum" Mike Perry voiced his frustration about grappling with international tax rules.
Torys LLP
Managing remotely raises unique tax issues for businesses.
Bennett Jones LLP
The clock is ticking for multinational enterprises and private equity firms with investments in the Canadian resource sector as anti-treaty shopping measures in the OECD's ...
Osler, Hoskin & Harcourt LLP
On May 19, 2020, the IRS released long-awaited guidance providing comfort to taxpayers that the imminent replacement of NAFTA by the USMCA would generally not jeopardize a taxpayer's ability to rely on U.S. income tax treaty benefits.
Osler, Hoskin & Harcourt LLP
The global travel restrictions caused by the COVID-19 pandemic have resulted in some individuals involuntarily remaining in one jurisdiction or being unable to enter another jurisdiction.
Davies Ward Phillips & Vineberg
The emergence of COVID-19 in early 2020 has created significant global challenges, not the least of which include restrictions on the ability to travel between countries.
Rotfleisch & Samulovitch P.C.
Canada Revenue Agency levies income taxes on two bases. The first basis is on persons who have close ties to Canada – where such persons are residents of Canada.
Crowe MacKay LLP
In response to COVID-19, countries have imposed health measures and travel restrictions ("Travel Restrictions") to keep the global community safe.
Gowling WLG
As a consequence of COVID-19, governments and businesses around the world have introduced travel restrictions to protect their citizens and employees.
Davies Ward Phillips & Vineberg
Earlier this year, Parliament enacted legislation adopting the Canada Emergency Wage Subsidy (CEWS) through amendments to the Income Tax Act (Canada) (Act).
McCarthy Tétrault LLP
On May 22nd, 2020, the Canada Revenue Agency ("CRA") released guidance (the "Guidance") on how it will deal with certain international tax issues that have arisen as a result of the travel restrictions ("Travel Restrictions"), or ...
On May 19, 2020, the Canada Revenue Agency (CRA) published guidance on the tax matters below relating to restrictions on travel (Travel Restrictions) because of the COVID-19 pandemic:
Bennett Jones LLP
The COVID-19 pandemic has resulted in the imposition of travel restrictions by governments and businesses.
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