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...
The BEPS Deliverables: A Macro Critique
Tax Notes International, Vol. 76, No. 7
The OECD’s crusade against base erosion and profit shifting will be remembered either as a well-coordinated campaign against abusive tax avoidance by large multinational enterprises or as a waste of vast amounts of time, resources, and energy for businesses, tax communities, and governments.
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,...