BEPS: A Spent Force or Radical Change?

Authors: Nathan Boidman and Michael N. Kandev

Originally published in Tax Notes International, this article examines from an overall and a Canadian perspective whether the OECD’s initiative against base erosion and profit shifting (BEPS) has turned out to be a spent force or if, instead, it will spawn radical change in the behaviour of multinationals.

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Federal Court of Appeal Says Funding Services Not Subject to GST/HST

Oct. 04, 2019 - In SLFI Group v Canada (2019 FCA 217), the Federal Court of Appeal (FCA) overturned a Tax Court of Canada (TCC) decision and ruled that a group of Canadian mutual funds (Funds) was not required to self-assess GST/HST on funding services provided by a U.S. entity, because these services were...