Oct. 02, 2020 - Bill 42, An Act to give effect to fiscal measures announced in the Budget Speech delivered on 21 March 2019 and to various other measures was assented to on September 24, 2020, bringing into force the new rules respecting the disclosure of nominee contracts to Revenu Québec (RQ ). The...
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).
Sept. 29, 2020 - The U.S. Internal Revenue Service (IRS) published proposed regulations (the Proposed Regulations) on August 14, 2020, providing much-needed guidance on the implementation of the carried interest rules under Section 1061. 1 These rules will be of great interest to investment fund managers as well...