Jan. 30, 2020 - In our annual Tax Review and Outlook report, we look back at significant developments that shaped the Canadian and U.S. tax landscapes in 2019 and offer our predictions on what to expect in the year ahead. Key Canadian Developments in 2019 Proposed changes to the employee stock option rules...
BEPS on Hybrids: A Canadian Perspective
On March 19, 2014, the Organisation for Economic Co-operation and Development (OECD) released two discussion draft papers on hybrid mismatch arrangements in response to action 2 of the July 2013 action plan on base erosion and profit shifting (BEPS).
Jan. 30, 2020 - Review of U.S. Tax Developments in 2019 In 2019, the U.S. tax world continued to be primarily concerned with developing guidance under the monumental Tax Cuts and Jobs Act (TCJA), which was enacted at the end of 2017. Major regulatory projects were proposed beginning in 2018,...